Harun, Harun, Eggleton, Ian R.C., and Locke, Stuart (2021) An integrated model of IPSAS institutionalisation in Indonesia: a critical study. International Journal of Public Sector Management, 34 (2). pp. 155-170.

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Abstract

The aim of this study is to critically evaluate the institutionalization of International Public Sector Accounting Standards in Indonesia. This case study approach relies on obtaining its data from document sources and interviews with relevant people and/or organizations involved in policy-making and implementation of IPSAS in Indonesia. To inform the study, we developed and used an integrated model of institutionalization based on the work done by Dillard et al. (2004) and Dambrin et al. (2007).

Our model shows that dissemination of new ideals and the transformation of these new ideals into new discourses were institutionalized at the economic and political level. However, the creation of a new [accounting]technique took place in the organizational field, instead of organizational level. The internalization of IPSAS in the organizational field is characterized by limited e of IPSAS-based reports for making decisions. Overall the institutionalization of IPSAS in Indonesia is dominated by actors external to local governments.

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