How to cite this paper
Mosuin, E., Mat, T., Ghani, E., Alzeban, A & Gunardi, A. (2019). Accountants’ acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performance.Management Science Letters , 9(5), 695-712.
Refrences
Ahmed, I., Nawaz, M. M., Iqbal, N., Ali, I., Shaukat, Z., & Usman, A. (2010). Effects of Motivational Factors on Employees Job Satisfaction a Case Study of University of the Punjab, Pakistan. Interna-tional Journal of Business and Management, 5(2), 70-80.
Atan, R., & Yahya, F. M. (2015). Accrual Accounting Change: Malaysian Public Sector Readiness. Journal of Management Research, 7(2), 459–467.
Azhari, M. I. B. M. (2013). The Preparedness of the Accountants from the Malaysian Accountants Department in Moving Towards Accruals Accounting. Universiti Teknologi Mara.
Azmi, A. H., & Mohamed, N. (2014). Readiness of Malaysian Public Sector Employees in Moving towards Accrual Accounting for Improve Accountability: The Case of Ministry of Education (MOE). Procedia - Social and Behavioral Sciences, 164, 106–111.
Bangun, R., Theresia, L., Lahuddin, A. H., & Ranti, G. (2018). The Influence of Culture, Job Satisfaction and Motivation on the Performance Lecturer/Employees. In Proceedings of the International Conference on Industrial Engineering and Operations Management. Bandung.
Blidisel, R., & Tudor, A. T. (2007). Accrual Accounting Experience in the Romanian Public Higher Education Sector (Munich Personal RePEc Archive No. 6690).
Campbell, J. P., McHenry, J. J., & Wise, L. L. (1990). Modeling job performance in a population of jobs. Personnel Psychology, 43, 313-333.
Chan, J. L. (1994). Accounting and Financial Management Reform in the United States Government: An Application of Professor Lüder’s Contingency Model.
Cong, N. N., & Van, D. N. (2013). Effects of motivation and job satisfaction on employees’ performance at Petrovietnam Nghe an construction joints stock corporation (PVNC). International Journal of Business and Social Science, 4(6), 212–217.
Cranny, C. J., Smith, P. C., & Stone, E. F. (1992). Job Satisfaction: How People Feel about Their Jobs and How It Affects Their Performance. New York: Lexington Books
DiFonzo, N., Bordia, P., & Rosnow, R. L. (1994). Reining in rumors. Organisational Dynamics, 23(1), 47-62.
Dunham, R. B., Grube, J. A., Gardner, D. G., Cummings, L. L., & Pierce, J. L. (1989, August). The devel-opment of an attitude toward change instrument. In Academy of Management annual meeting, Wash-ington, DC.
Elias, S. M. (2009). Employee commitment in times of change: Assessing the importance of attitudes toward organizational change. Journal of Management Development, 35(1), 37-55.
Elving, W., & Hansma, L. (2008). Leading organizational change: On the role of top management and supervisors in communicating organizational change. . Paper presented at the Paper presented at the annual meeting of the International Communication, Montreal, Quebec.
Field, A. (2009). Discovering Statistics using SPSS (Third edition ed.). London: SAGE Publications Ltd.
Feinstein, A.H. & Vondrasek, D. (2001). A study of relationships between job satisfaction and organiza-tional commitment among restaurant employees.
Hartley, J., Jacobson, D., Klandermans, B., & Van Vuuren, T. (1991). Job Insecurity: Coping with Jobs at Risk.
http://leahr.cqut.edu.cn/__local/3/22/46/C2386A0302B29AC8174AD106BB2_ABDF6345_331F5.pdf
Herzberg, F. (1966). Work and the Nature of Man. Oxford: World Pub. Co.
Herzberg, F., Mausner, B., & Snyderman, B. B. (1959). The Motivation to Work (2nd ed.). John Wiley and Sons.
Hladika, M., Vašiček, V., & Dragija, M. (2012). Challenges in Management the Transition from Cash to Accrual Accounting in the Public Sector. In 6th International Conference “An Enterprise Odyssey: Corporate Governance and Public Policy-Path to Sustainable Future.” Zagreb.
Homans, G. (1950). The Human Group. New York: Harcourt, Brace & World.
Husain, Z. (2013). Effective communication brings successful organizational change. The Business & Management Review, 3(2), 43-50.
Hunter, J. E., & Hunter, R. F. (1984). Validity and utility of alternative predictors of job performance. Psychological Bulletin, 96, 72-98.
Javed, M., Balouch, R., & Hassan, F. (2014). Determinants of Job Satisfaction and Its Impact on Employee Performance and Turnover Intentions. International Journal of Learning and Development, 4(2), 120–140.
Jones, S., & Puglisi, N. (1997). The relevance of AAS 29 to the Australian public sector: A cause for doubt? Abacus, 33(1), 115–132.
Judge, T. A., & Bono, J. E. (2001). Relationship of core self-evaluations traits—self-Esteem, generalized self-efficacy, locus of control, and emotional stability—with job satisfaction and job performance: A meta-analysis. Journal of Applied Psychology, 86(1), 80–92.
Khan, A., & Mayes, S. (2009). Transition to Accrual Accounting. Washington: International Monetary Fund.
Khan, Razi, A., Ali, & Asghar, A. (2011). A study on relationship between organizational job commitment, and its determinants among CSRs and managerial level employees of Pakistan (Telecommunication sector). Interdisciplinary Journal of Contemporaty Research in Business, 3(11), 269-284.
Locke, E. A. (1969). What is Job Satisfaction? Organizational Behavior and Human Light at the End of the Tunnel. Psychological Science, 1(4), 240-246.
Maslow, A. (1954). Motivation and personality. New York: McGraw Hill.
Meyer, M. (2002). Managing Human Resource Development: An Outcomes Based Approach (2nd ed.). Durban: LexisNexis Butterworths.
Mohamed, Z. S. S., Ahmad, N. N., & Ahmad, S. (2013). A Study on Transition to Accrual Basis Accounting: Evidence from Eastern Regions of Peninsular Malaysia. In The 2nd International Management Conference.
Mosadeghard. (2000). A study of the relationship between job satisfaction, organizational commitment and turnover intention among hospital employees. Health Services Management Research, 21, 211-217.
Nanda, R., & Browne, J. J. (1977). Hours of work, job satisfaction and productivity. Public Productivity Review, 2(3), 46–56.
Pemandu. (2015). Overview of ETP - ETP Economic Transformation Programme.
Pool, S., & Pool, B. (2007). A management development model: measuring organizational commitment and its impact on job satisfaction among executives in a learning organization. Journal of Management Development, 26, 353-369.
Porter, L. W., & Lawler, E. E. (1974). The Effect of Performance on Job Satisfaction. In Edwin A. Fleishman (ed) . . In T. Edition (Ed.), Studies in Personal and Industrial Psychology: Illinois.
Robbins, S. P., & Judge, T. A. (2013). Organizational Behavior (15th ed.). New Jersey: Pearson Education, Inc.
Rowley, J. (1996). Motivation and academic staff in higher education. Quality Assurance in Higher Edu-cation, 4, 11-16.
Schulz, S., & Steyn, T. (2003). Educators’ motivation: Differences related to gender, age and experience. Acta Academica, 35(3), 138–160.
Schultz, D., & Schultz, S. E. (1998). Psychology and work today: An introduction to industrial and organizational psychology (7th edition ed.). New Jersey: Prentice Hall.
Schwab, D. P., & Cummings, L. L. (1970). Theories of performance and satisfaction: A review. Industrial Relations, 9(4), 408–430.
Shin, J. C., & Jung, J. (2014). Academics job satisfaction and job stress across countries in the changing academic environments. Higher Education, 67(5), 603–620.
Shmailan, A. S. Bin. (2016). The relationship between job satisfaction, job performance and employee engagement: An explorative study. Issues in Business Management and Economics, 4(1), 1–8.
Shikdar, A., & Das, B. (2003). A strategy for improving worker satisfaction and job attitudes in a repeti-tive industrial task: application of production standards and performance feedback. Ergonomics, 46(5), 466-481.
Sidikova, M. (2011). The Impact of Change on Employees’ Motivation – Case Study: CSSC (Cargotec Shared Service Center). Turku University of Applied Sciences.
Smerek, R. E., & Peterson, M. (2006). Examining Herzberg’s Theory: improving job satisfaction among non-academic staff at a university. Research in Higher Education, 48(2), 229-250
Sousa-Poza, A., & Sousa-Poza, A. A. (2000). Well-Being at work: A cross-national analysis of the levels and determinants of job satisfaction. The Journal of Socio-Economics, 29(6), 517–538.
Teck-Hong, T., & Waheed, A. (2011). Herzberg's Motivation-Hygiene theory and job satisfaction in the Malaysian retail sector: The mediating effect of love of money. Asian Academy of Management Journal, 16(1), 73-94.
Tudor, A. T., & Blidisel, R. (2007). Accrual Accounting Experience. In The Romanian Public Higher Education Sector. MPRA Paper
Van Teijlingen, E., & Hundley, V. (2001). The importance of pilot study. Social research updates, 35, 1-4.
Weaver, T. (1988). Theory M: motivating with money. Cornell HRA Quarterly, 29(3), 40-45.
Wiener, Y. (1982). Commitment in organizations: A normative view. Academy of Management Review, 7(3), 418.
Wright, T. A., & Cropanzano, R. (1997). Well being, satisfaction and job performance: another look at the happy/productive worker thesis. Academy of Management Proceedings, 1, 364–368.
Atan, R., & Yahya, F. M. (2015). Accrual Accounting Change: Malaysian Public Sector Readiness. Journal of Management Research, 7(2), 459–467.
Azhari, M. I. B. M. (2013). The Preparedness of the Accountants from the Malaysian Accountants Department in Moving Towards Accruals Accounting. Universiti Teknologi Mara.
Azmi, A. H., & Mohamed, N. (2014). Readiness of Malaysian Public Sector Employees in Moving towards Accrual Accounting for Improve Accountability: The Case of Ministry of Education (MOE). Procedia - Social and Behavioral Sciences, 164, 106–111.
Bangun, R., Theresia, L., Lahuddin, A. H., & Ranti, G. (2018). The Influence of Culture, Job Satisfaction and Motivation on the Performance Lecturer/Employees. In Proceedings of the International Conference on Industrial Engineering and Operations Management. Bandung.
Blidisel, R., & Tudor, A. T. (2007). Accrual Accounting Experience in the Romanian Public Higher Education Sector (Munich Personal RePEc Archive No. 6690).
Campbell, J. P., McHenry, J. J., & Wise, L. L. (1990). Modeling job performance in a population of jobs. Personnel Psychology, 43, 313-333.
Chan, J. L. (1994). Accounting and Financial Management Reform in the United States Government: An Application of Professor Lüder’s Contingency Model.
Cong, N. N., & Van, D. N. (2013). Effects of motivation and job satisfaction on employees’ performance at Petrovietnam Nghe an construction joints stock corporation (PVNC). International Journal of Business and Social Science, 4(6), 212–217.
Cranny, C. J., Smith, P. C., & Stone, E. F. (1992). Job Satisfaction: How People Feel about Their Jobs and How It Affects Their Performance. New York: Lexington Books
DiFonzo, N., Bordia, P., & Rosnow, R. L. (1994). Reining in rumors. Organisational Dynamics, 23(1), 47-62.
Dunham, R. B., Grube, J. A., Gardner, D. G., Cummings, L. L., & Pierce, J. L. (1989, August). The devel-opment of an attitude toward change instrument. In Academy of Management annual meeting, Wash-ington, DC.
Elias, S. M. (2009). Employee commitment in times of change: Assessing the importance of attitudes toward organizational change. Journal of Management Development, 35(1), 37-55.
Elving, W., & Hansma, L. (2008). Leading organizational change: On the role of top management and supervisors in communicating organizational change. . Paper presented at the Paper presented at the annual meeting of the International Communication, Montreal, Quebec.
Field, A. (2009). Discovering Statistics using SPSS (Third edition ed.). London: SAGE Publications Ltd.
Feinstein, A.H. & Vondrasek, D. (2001). A study of relationships between job satisfaction and organiza-tional commitment among restaurant employees.
Hartley, J., Jacobson, D., Klandermans, B., & Van Vuuren, T. (1991). Job Insecurity: Coping with Jobs at Risk.
http://leahr.cqut.edu.cn/__local/3/22/46/C2386A0302B29AC8174AD106BB2_ABDF6345_331F5.pdf
Herzberg, F. (1966). Work and the Nature of Man. Oxford: World Pub. Co.
Herzberg, F., Mausner, B., & Snyderman, B. B. (1959). The Motivation to Work (2nd ed.). John Wiley and Sons.
Hladika, M., Vašiček, V., & Dragija, M. (2012). Challenges in Management the Transition from Cash to Accrual Accounting in the Public Sector. In 6th International Conference “An Enterprise Odyssey: Corporate Governance and Public Policy-Path to Sustainable Future.” Zagreb.
Homans, G. (1950). The Human Group. New York: Harcourt, Brace & World.
Husain, Z. (2013). Effective communication brings successful organizational change. The Business & Management Review, 3(2), 43-50.
Hunter, J. E., & Hunter, R. F. (1984). Validity and utility of alternative predictors of job performance. Psychological Bulletin, 96, 72-98.
Javed, M., Balouch, R., & Hassan, F. (2014). Determinants of Job Satisfaction and Its Impact on Employee Performance and Turnover Intentions. International Journal of Learning and Development, 4(2), 120–140.
Jones, S., & Puglisi, N. (1997). The relevance of AAS 29 to the Australian public sector: A cause for doubt? Abacus, 33(1), 115–132.
Judge, T. A., & Bono, J. E. (2001). Relationship of core self-evaluations traits—self-Esteem, generalized self-efficacy, locus of control, and emotional stability—with job satisfaction and job performance: A meta-analysis. Journal of Applied Psychology, 86(1), 80–92.
Khan, A., & Mayes, S. (2009). Transition to Accrual Accounting. Washington: International Monetary Fund.
Khan, Razi, A., Ali, & Asghar, A. (2011). A study on relationship between organizational job commitment, and its determinants among CSRs and managerial level employees of Pakistan (Telecommunication sector). Interdisciplinary Journal of Contemporaty Research in Business, 3(11), 269-284.
Locke, E. A. (1969). What is Job Satisfaction? Organizational Behavior and Human Light at the End of the Tunnel. Psychological Science, 1(4), 240-246.
Maslow, A. (1954). Motivation and personality. New York: McGraw Hill.
Meyer, M. (2002). Managing Human Resource Development: An Outcomes Based Approach (2nd ed.). Durban: LexisNexis Butterworths.
Mohamed, Z. S. S., Ahmad, N. N., & Ahmad, S. (2013). A Study on Transition to Accrual Basis Accounting: Evidence from Eastern Regions of Peninsular Malaysia. In The 2nd International Management Conference.
Mosadeghard. (2000). A study of the relationship between job satisfaction, organizational commitment and turnover intention among hospital employees. Health Services Management Research, 21, 211-217.
Nanda, R., & Browne, J. J. (1977). Hours of work, job satisfaction and productivity. Public Productivity Review, 2(3), 46–56.
Pemandu. (2015). Overview of ETP - ETP Economic Transformation Programme.
Pool, S., & Pool, B. (2007). A management development model: measuring organizational commitment and its impact on job satisfaction among executives in a learning organization. Journal of Management Development, 26, 353-369.
Porter, L. W., & Lawler, E. E. (1974). The Effect of Performance on Job Satisfaction. In Edwin A. Fleishman (ed) . . In T. Edition (Ed.), Studies in Personal and Industrial Psychology: Illinois.
Robbins, S. P., & Judge, T. A. (2013). Organizational Behavior (15th ed.). New Jersey: Pearson Education, Inc.
Rowley, J. (1996). Motivation and academic staff in higher education. Quality Assurance in Higher Edu-cation, 4, 11-16.
Schulz, S., & Steyn, T. (2003). Educators’ motivation: Differences related to gender, age and experience. Acta Academica, 35(3), 138–160.
Schultz, D., & Schultz, S. E. (1998). Psychology and work today: An introduction to industrial and organizational psychology (7th edition ed.). New Jersey: Prentice Hall.
Schwab, D. P., & Cummings, L. L. (1970). Theories of performance and satisfaction: A review. Industrial Relations, 9(4), 408–430.
Shin, J. C., & Jung, J. (2014). Academics job satisfaction and job stress across countries in the changing academic environments. Higher Education, 67(5), 603–620.
Shmailan, A. S. Bin. (2016). The relationship between job satisfaction, job performance and employee engagement: An explorative study. Issues in Business Management and Economics, 4(1), 1–8.
Shikdar, A., & Das, B. (2003). A strategy for improving worker satisfaction and job attitudes in a repeti-tive industrial task: application of production standards and performance feedback. Ergonomics, 46(5), 466-481.
Sidikova, M. (2011). The Impact of Change on Employees’ Motivation – Case Study: CSSC (Cargotec Shared Service Center). Turku University of Applied Sciences.
Smerek, R. E., & Peterson, M. (2006). Examining Herzberg’s Theory: improving job satisfaction among non-academic staff at a university. Research in Higher Education, 48(2), 229-250
Sousa-Poza, A., & Sousa-Poza, A. A. (2000). Well-Being at work: A cross-national analysis of the levels and determinants of job satisfaction. The Journal of Socio-Economics, 29(6), 517–538.
Teck-Hong, T., & Waheed, A. (2011). Herzberg's Motivation-Hygiene theory and job satisfaction in the Malaysian retail sector: The mediating effect of love of money. Asian Academy of Management Journal, 16(1), 73-94.
Tudor, A. T., & Blidisel, R. (2007). Accrual Accounting Experience. In The Romanian Public Higher Education Sector. MPRA Paper
Van Teijlingen, E., & Hundley, V. (2001). The importance of pilot study. Social research updates, 35, 1-4.
Weaver, T. (1988). Theory M: motivating with money. Cornell HRA Quarterly, 29(3), 40-45.
Wiener, Y. (1982). Commitment in organizations: A normative view. Academy of Management Review, 7(3), 418.
Wright, T. A., & Cropanzano, R. (1997). Well being, satisfaction and job performance: another look at the happy/productive worker thesis. Academy of Management Proceedings, 1, 364–368.