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UNL FeV Opinion on whether accruals accounting should be implement in public secto1 However, there were three respondents who disagreed with the idea of adopting Table 4.9

Table 4 UNL FeV Opinion on whether accruals accounting should be implement in public secto1 However, there were three respondents who disagreed with the idea of adopting Table 4.9

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the initial stage of the innovation process and these events create a demand for improved
the initial stage of the innovation process and these events create a demand for improved
Figure 2.2: Framework for the relationship between accountants’ attitudes and the amount of training provided to accountants with the level of preparedness in implementing accrual accounting in the public sector.
Figure 2.2: Framework for the relationship between accountants’ attitudes and the amount of training provided to accountants with the level of preparedness in implementing accrual accounting in the public sector.
Descriptive Statistics — Level of preparedness preparing the change in accounting system (M = 3.69, SD = .898).
Descriptive Statistics — Level of preparedness preparing the change in accounting system (M = 3.69, SD = .898).
*Note items were reversed before analysis Descriptive Statistics — The degree of attitude accounting in the public sector accounting.
*Note items were reversed before analysis Descriptive Statistics — The degree of attitude accounting in the public sector accounting.
methods such as mentor-mentee programme. training and surprisingly, 5% (7 respondents) of the total respondents chose other training
methods such as mentor-mentee programme. training and surprisingly, 5% (7 respondents) of the total respondents chose other training
reported that they are not clear of who should train them.
reported that they are not clear of who should train them.
attitude of accountants and the level of preparedness respectively.
attitude of accountants and the level of preparedness respectively.
Table 4.4 — Normality test rule’s range of -1 to +1 which were .805 and .341 respectively.
Table 4.4 — Normality test rule’s range of -1 to +1 which were .805 and .341 respectively.
Correlations among the degree of public sector accountant’s attitude and the level of preparedness in implementing accruals accounting in public sector accounting Table 4.6 T= Training Based on the results from Table 4.6, A has a significant weak positive relationship
Correlations among the degree of public sector accountant’s attitude and the level of preparedness in implementing accruals accounting in public sector accounting Table 4.6 T= Training Based on the results from Table 4.6, A has a significant weak positive relationship
Multicollinearity test - Tolerance and Variance Inflation Factors Table 4.7
Multicollinearity test - Tolerance and Variance Inflation Factors Table 4.7
Table 4.8 Coefficients table Dependent Variable: Preparedness
Table 4.8 Coefficients table Dependent Variable: Preparedness
7 ACCOUNTANTS’ CONCERNS ON THE MOVE TOWARDS ACCRUAL ACCOUNTING
7 ACCOUNTANTS’ CONCERNS ON THE MOVE TOWARDS ACCRUAL ACCOUNTING
Accountants’ concerns on the move towards accruals accounting by rank
Accountants’ concerns on the move towards accruals accounting by rank
their preparedness in implementing accruals accounting. amount of training provided to the accountants has a significant positive relationship with
their preparedness in implementing accruals accounting. amount of training provided to the accountants has a significant positive relationship with
Related topics:
Organizational ChangeAccountingPublic sector accountingCash-Based Accounting
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