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All Journal JURNAL BISNIS STRATEGI The Indonesian Accounting Review
Conteh, Saikou
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implementation of Accrual Base Accounting to Improve Accountability: A Case of Gambia Conteh, Saikou; Hamidah, Hamidah
JURNAL BISNIS STRATEGI Vol 30, No 1 (2021): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.30.1.1-11

Abstract

Public sector changes in Gambia started within the 1980s with the essential objective of moving forward the adequacy, effectiveness, and straightforwardness of governmental operational and financial administration. This paper was executed by adopting qualitative research method to obtain it findings. This paper points to look at the opportunities and accountability by the Gambian public sector in executing accrual-based accounting. A survey of past writing in this range appeared that accrual-based accounting improves decision-making processes, advances way better financial administration, and enhances public accountability. Be that as it may, the move handle between these two accounting strategies isn't without challenges. Human resources competency, software and technology capability, accounting policies, and measures appropriateness are recognized as major challenges within the usage effort. These challenges should be taken into thought carefully by the government in order to guarantee effective movement towards accrual-based accounting.
Audit Expectation GAP in The Public Sector of The Gambia Conteh, Saikou; Hamidah, Hamidah
The Indonesian Accounting Review Vol. 11 No. 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2489

Abstract

In the private sector, the audit expectations deficit is a big concern. The audit expectations divide, on the other hand, is a new problem in the public sector that has received little attention from researchers. Just a few studies on the audit expectations deficit in the public sector have been conducted so far in the sense of financial audit. In the background of the above, this study centered on the audit expectations difference. The study was motivated by the importance of the financial audit feature in the Gambian public sector, as well as recent developments related to this type of audit in the country (such as rising expectations among users and associated problems in practice). As a result, the study aims to assess whether or not there is a difference in audit expectations in the Gambian public sector. According to the results of this report, there is an audit expectations deficit in the Gambian public sector when it comes to performance auditing. Interviews indicate that there is a broad gap in audit standards on several auditing topics. These include fraud detection exercises, management, executive and other parties' impact on auditors, audit report format, and widening the audit mandate to include policy merits.
Co-Authors Hamidah . I Gusti Agung Komang Diafari Djuni Hartawan