What question did this study set out to answer?

The study aims to explore the institutional pressures and challenges in adopting accrual-based accounting in Malaysia's public sector.

Transforming Public Sector Financial Reporting in Malaysia: Institutional Pressures and the Shift to Accrual Accounting

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Examines the shift to accrual accounting in Malaysia's public sector, highlighting institutional pressures and barriers to transparency.

The study aims to explore the institutional pressures and challenges in adopting accrual-based accounting in Malaysia's public sector.
Analyzed existing literature and policy documents.
Utilized Institutional Theory and New Public Management frameworks.
Synthesized theories to understand implementation factors.
Identified barriers such as limited technical expertise and inadequate information systems.
Observed a gradual and uneven adoption of Malaysian Public Sector Accounting Standards.
Highlighted the need for stronger institutional capacity and professional training.

Hussain et al. (2026) studied this question.

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