Handayani, Bestari and Ismiyati, Ismiyati and Pramusinto, Hengky (2021) Coercion Behind the Implementation of Accrual-based Accounting System in the Government Financial Statements. In: Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia.
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Abstract
This study aims to socially construct the phenomenon of the accrual-based accounting systems implementation on Government Financial Statements from the perspectives of preparers Government Financial Statements. Then, the specific objectives of this study are to deeply understand 1) the responses of
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 14:22 |
| Last Modified: | 17 Apr 2026 08:34 |
| URI: | http://eprints.eai.eu/id/eprint/34459 |
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