The purpose of this study was to analyze the determinants of North Sumatra Government readiness for the Application Acceleration of Accrual-Based Governmental Accounting Standards. This study was conducted by surveying and field identification directly on some districts selected by purposive sampling. The variables used were the experience factor, Human Resources, supporting infrastructure and government knowledge of the Local Finance Office. The dependent variable was the effectiveness of the Accrual-Based Governmental Accounting Standards in North Sumatra. The conclusion of this study was the experience factor, Human Resources, supporting infrastructure and government knowledge of financial records simultaneously affected the effectiveness of Accrual-Based Governmental Accounting Standards in North Sumatra. Partially, experience and Human Resources were the dominant factors that played a role.

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