In recent years, there has been increasing number of debates between adoptions of cash accounting versus accrual accounting in government accounting in the Malaysian public sector. This issue arises due to the government needs to determine either to stay on cash accounting or move to accrual accounting. The objective of the study is to determine the readiness of Malaysian public sector employees in the Ministry of Education (MOE) for the implementation of accrual accounting, major concerns together with challenges in moving towards accrual accounting. Finding from this study shows that accounting employees are ready for the implementation of accrual accounting and are willing to move to accrual accounting.
Keywords: Accrual accounting; accounting employees; readiness; major concerns; challenges.
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