'A major issue had also been raised concerning the delay by the International Public Sector Accounting Board (IPSAB) in developing the framework. Views were expressed that the framework would have been introduced prior to the issuance of standards rather than when the standards are fully developed. A recent study conducted in Malaysia on the selected Accountant General Department (AGD) on the implementation of the Accrual Accounting System (AAS) showed a positive acceptance of the change. The research indicated that the top management of AGD has successfully led their accounting employees by having good communication flow during the change process, top management's support and encouragement, training program and employee's acknowledgement of the benefits of the new system. There are indeed mixed views on adopting accrual accounting across the globe. Whilst the government of the respective countries chose to implement accrual accounting in its operation, issues of understanding, awareness as well as the readiness of the accounting staff to use the accounting method can be seen still haunted to ensure the success of such implementation.' (Source (amended): Nor Aishah Mohd Ali et al., 2020) Required: a. Based on the article above, discuss how the efforts from the Accountant General Department give a positive impact on the accounting employees' acceptance towards accrual accounting. (16 marks) b. Discuss the possible reasons for the Malaysian government and other respective countries to continue facing the difficulty issues as outlined in the article. (9 marks)