Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government

Mir, Monir, Harun, Harun, and Sutiyono, Wahyu (2019) Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government. Australian Accounting Review, 29 (1). pp. 80-94.

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Informative and transparent financial information in the public sector is crucial for improving public sector management and eradicating corruption. Given this, Indonesia has reformed its public sector accounting, reporting and accountability systems by implementing a dual reporting system known as ‘cash towards accrual’, following similar reforms in developed countries. Drawing on the experience of five local governments (districts) in Indonesia, this study finds that the implementation of the dual reporting system has helped local governments to produce transparent and informative reports. However, the accrual-based contents of the dual reports produced by the new reporting system are underused for decision making. In addition, there has been a significant increase in costs associated with the implementation of the new accounting regime in the jurisdictions studied. The study also finds that the ability of the users to use information generated by the new accounting system is more important than just a legal and mandatory requirement to use the new system.

Item ID: 75522
Item Type: Article (Research - C1)
ISSN: 1835-2561
Copyright Information: © 2018 CPA Australia
Research Data: https://onlinelibrary.wiley.com/doi/10.1111/auar.12232
Date Deposited: 03 Aug 2022 00:58
FoR Codes: 35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350102 Auditing and accountability @ 100%
SEO Codes: 15 ECONOMIC FRAMEWORK > 1503 Management and productivity > 150302 Management @ 100%
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