Quantitative study based on the perception of benefits and challenges of public sector accounting reforms from IPSAS cash basis to IPSAS accrual basis in the context of Maldives / Mariyam Nafiza

By: Nafiza, MariyamPublication details: 2017. Description: viii, 72 p. : col. ill. ; 30 cmDDC classification: MBA 657.835 NAF

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Item type	Current library	Home library	Call number	Status	Date due	Barcode	Item holds
Research papers	Villa College QI Campus	Villa College Library	MBA 657.835 NAF (Browse shelf(Opens below))	Not for loan		11202

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Abstract

The research examines the perceived benefits and the challenges of public sector accounting reform from IPSAS cash basis to IPSAS accrual basis in the context of Maldives. Along with benefits and challenges it also examines the perceived need, requirements and the support
needed for the reform in the participants among the Maldives implementing body of financial sector. Based on that, the research aims to contribute to the development of the public sector accounting in the Maldives. Research focuses on the central government using a quantitative methodology with a questionnaire sent to the personnel of the implementing body of the public sector accounting, as they are the one who have a good knowledge and understating regarding the standards which can contribute the perceived benefits, challenges, needs, requirements and the support for the change in the public sector financial reporting. Along with this this research also examines the relationship between genders, qualifications and also the experience towards the dimensions of the research. Thus, the study strongly reveals the need and benefits towards the government reform through the adaptation of accrual based accounting rather than the cash basis of accounting in the context of Maldives.

Keywords: Public Sector Accounting Reform
Perceptions
IPSAS Cash Basis
IPSAS Accrual Basis
Maldives

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