Harun, Harun, Van-Peursem, Karen, and Eggleton, Ian R.C. (2015) Indonesian public sector accounting reforms: dialogic aspirations a step too far? Accounting, Auditing & Accountability Journal, 28 (5). pp. 706-738.

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Abstract

Drawing from an interest in the changing Indonesian political and regulatory history, the purpose of this paper is to provide an understanding of the role that accounting reform can play in nurturing, or failing to nurture, a more dialogic form of accounting in a local Indonesian municipality. To collect the data, the authors undertook a case study of a local municipality and drew from patterns found in Indonesia’s long colonial history. Data were acquired from official and publicly available documents and interviews with 29 key figures, including those involved in formulating and disseminating laws and also those affected by the accounting reforms from 1998 to 2009. Document collection and interviews were conducted at national and local levels.

This study shows that Indonesia has undertaken significant economic and political reforms for the intended purposes of fostering democracy, strengthening accountability, and creating transparency in relation to public sector practices. As part of these reforms, accrual accounting is now mandatory, independent audit is conducted, and disclosure is required by Government offices at central and local levels. Nonetheless, drawing from dialogic accounting principles, this study demonstrates the limitations of legislation and regulation in countering patterns that have long been laid down in history. Essentially, there is limited opportunity to question the elements of these reforms, and the study has also found that centralizing forces remain to serve vested interests. The root of the problem may lie in traditions of central control which have played out in how a dialogic form of accounting has failed to emerge from these important accounting reforms.

Item ID:	75677
Item Type:	Article (Research - C1)
ISSN:	1758-4205
Copyright Information:	© Emerald Group Publishing Limited
Date Deposited:	21 Jun 2023 02:35
FoR Codes:	35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350102 Auditing and accountability @ 100%
SEO Codes:	15 ECONOMIC FRAMEWORK > 1504 Measurement standards and calibration services > 150499 Measurement standards and calibration services not elsewhere classified @ 100%
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