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Keywords: Cash accounting
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Journal Articles
Journal of Accounting & Organizational Change (2026) 22 (4): 629–646.
Published: 22 May 2025
... be contacted at: alkaushi@kku.edu.sa 28 01 2025 12 04 2025 03 05 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Accrual accounting Accounting innovation Organizational decoupling Public universities Cash accounting...
Journal Articles
Journal of Accounting & Organizational Change (2018) 14 (4): 381–401.
Published: 06 November 2018
... Cash accounting Organizational decoupling Various studies have highlighted how the introduction of accrual accounting has brought with it serious difficulties in implementation, at times contributing to a weakening of management systems in the public sector. This evokes the importance...
