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Incentives for disclosure of accounting information in public sector: A literature survey

Abu Bakar, Nur Barizah and Saleh, Zakiah (2011) Incentives for disclosure of accounting information in public sector: A literature survey. International Research Journal of Finance and Economics, 75. pp. 24-38. ISSN 1450-2887

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Abstract

The purpose of the research is to conduct a literature survey of studies on factors that support or hinder disclosure of accounting information in public sector entities. The articles were reviewed across six aspects, namely: the (i) publication year, (ii) country of publication, (iii) journal of publication, (iv) type of government sector, (v) independent variable being studied, and, (vi) sample size. This literature survey provides a framework (developed from gaps in previous research) to public sector accounting research on the field of disclosure incentives.

Item Type: Article (Journal)
Additional Information: 6992/33843
Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes: Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: DR. NUR BARIZAH ABU BAKAR
Date Deposited: 06 Jan 2014 05:00
Last Modified: 06 Jan 2014 05:00
URI: http://irep.iium.edu.my/id/eprint/33843

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