Within three years time, the government will fully implement the accrual accountingsystem, thus the accounting standards and processes will also experience changes.One of the reasons to make accrual accounting a success, all accounting systems needto be computerised. In order to improve the CAS in Malaysian Accountant GeneralDepartment, this study is significant in assisting the government to further understandthe behaviour towards the use of existing CAS. The call for this study to be done is thatthe existing CAS will be integrated with the accrual accounting system that will be furtherenforced in public sector specifically.
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