Accrual-Based budgeting budget preparers' perspective - Wan Amalina Wan Abdullah; Wan Izyani Adilah Wan-Mohamad; Zaharah Salwati Baba; Mohd. Hafiz Harun; Habsah Muda; Hashim Jusoh; Muhammad Takiyuddin Abdul Ghani (Institut Perakaunan Negara, Jabatan Akauntan Negara Malaysia, 2022)