Innovation of Public Sector Financial Management: Toward Accrual Accounting
- DOI
- 10.2991/icpm-16.2016.117How to use a DOI?
- Keywords
- accrual accounting, public sector accounting
- Abstract
Accrual-based accounting is an innovation in the financial management of public sector organizations. The application of accrual accounting is seen to have many benefits. Why Because, the resulting accounting information would be useful in the decision-making process. Application of cash accounting is seen as less able to provide relevant and reliable information as the basis for strategic decision making. Thus, we need innovation in financial management of public sector organizations that can provide more transparent information. This study aims to explain how the innovation of accrual accounting in the financial management of public sector organizations. The approach used in the analysis of this study is qualitative descriptive. The implications of this study are expected to provide an overview of the innovations of accrual accounting in the financial management of public sector organizations that are able to present information that is relevant
- Copyright
- © 2016, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Zarah Puspitaningtyas PY - 2016/07 DA - 2016/07 TI - Innovation of Public Sector Financial Management: Toward Accrual Accounting BT - Proceedings of the 2016 International Conference on Public Management (ICPM 2016) PB - Atlantis Press SP - 431 EP - 434 SN - 2352-5428 UR - https://doi.org/10.2991/icpm-16.2016.117 DO - 10.2991/icpm-16.2016.117 ID - Puspitaningtyas2016/07 ER -