McLeod, Ross H., and Harun, Harun (2014) Public Sector Accounting Reform at Local Government Level in Indonesia. Financial Accountability & Management, 30 (2). pp. 238-258.

PDF (Puublished Version) - Published Version Restricted to Repository staff only

Abstract

This paper describes and analyses the challenges encountered in attempting to reform public sector accounting in Indonesia, the main objective of which is to combat corruption and thus help improve governance. Our observations suggest that this reform has been seriously hindered by a lack of staff with adequate accounting skills — a problem exacerbated by the decision to continue to prepare old-style cash-based reports alongside the new accrual-based reports. Our key contribution is to demonstrate the danger of rushing to copy public sector financial management techniques from quite different country contexts, especially when there are significant differences of opinion as to the appropriate design of these reforms among the influential policy-making agencies.

Item ID:	75678
Item Type:	Article (Research - C1)
ISSN:	1468-0408
Copyright Information:	© 2014 John Wiley & Sons Ltd
Date Deposited:	21 Jun 2023 23:48
FoR Codes:	35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350107 Sustainability accounting and reporting @ 50% 44 HUMAN SOCIETY > 4407 Policy and administration > 440708 Public administration @ 50%
SEO Codes:	15 ECONOMIC FRAMEWORK > 1504 Measurement standards and calibration services > 150499 Measurement standards and calibration services not elsewhere classified @ 100%
Downloads:	Total: 1
	More Statistics