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Public sector accounting research in Malaysia: Identifying gaps and opportunities.

Abu Bakar, Nur Barizah and Saleh, Zakiah (2011) Public sector accounting research in Malaysia: Identifying gaps and opportunities. IPN Journal of Research and Practice in Public Sector Accounting and Management, 1. pp. 23-42. ISSN 2180-4508

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This study aims to identify gaps that exist in academic literatures on public sector accounting (PSA) in Malaysian context. 64 relevant journal articles and dissertations dated from year 1981 to 2010 available on the web are extracted. These literatures are then being classified into four classifications including the research setting, research area and research method. Overall, the study found a scarcity of literature on Malaysian PSA. Specifically, it was found that the extant literatures do not sufficiently covers the various types of Malaysian public sector – for example statutory bodies. Studies were also not comprehensive in its coverage of different accounting issues such as accountability reporting. Further, high proportion of studies used questionnaire survey as its data collection method and a mixed method approach to research appear to be lacking. It is suggested that accounting researchers take the challenge to explore the numerous research opportunities available in this area.

Item Type: Article (Journal)
Additional Information: 6992/33844
Uncontrolled Keywords: accounting, government, literature, Malaysia, public sector review, study
Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Date Deposited: 07 Jan 2014 11:28
Last Modified: 07 Jan 2014 11:28
URI: http://irep.iium.edu.my/id/eprint/33844

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