The Usefulness of Accrual Information in Non-mandatory Environments: The Case of Japanese Local Government

Mari Kobayashi, Kiyoshi Yamamoto, Keiko Ishikawa

研究成果: Article査読

9 被引用数 (Scopus)

抄録

This study investigates how accrual accounting is used in a system in which it co-exists with cash accounting. It uses a survey methodology to explore the factors that influence the extent to which accrual information is useful for decision making, when used in a dual system. The results show that although accrual information was used less for budgeting, evaluation, asset management or debt management, officials found accrual information useful for performance management. Moreover, neither experience nor leadership significantly contributed to decision-making effectiveness. The study also found that the central government was the most influential promoter of accrual accounting in Japan. Of particular interest is the link between performance measurement and accrual information.

本文言語English
ページ(範囲)153-161
ページ数9
ジャーナルAustralian Accounting Review
26
2
DOI
出版ステータスPublished - 2016 6 1

ASJC Scopus subject areas

  • Accounting

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