The perceived usefulness of accrual-based financial statements and influencing factors at local government

Rindu Rika Gamayuni

International Journal of Monetary Economics and Finance, 2024, vol. 17, issue 2/3, 201-211

Abstract: This study provides empirical evidence on the perceived usefulness of accrual-based financial statements for decision-making in local governments and the factors influencing them. The results showed that the application of e-government positively and significantly affects the quality of accrual-based financial reporting by local governments. However, the quality of financial reporting has yet to be proven to affect the usefulness of financial statements in the decision-making process. Applying the accrual basis to local government financial reports in Indonesia is a coercive and mimetic isomorphism. The implementation of e-government and qualified financial reporting will encourage international markets and sustainable economic growth.

Keywords: usefulness; accrual-based accounting; e-government; financial reporting quality. (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=139042 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijmefi:v:17:y:2024:i:2/3:p:201-211

Access Statistics for this article

More articles in International Journal of Monetary Economics and Finance from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().