Harun, Harun, An, Yi, and Kahar, Abdul (2013) Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government. Public Money & Management, 33 (5). pp. 383-388.

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Abstract

This article provides insights into the implementation of New Public Management (NPM) practices in Indonesia, including the introduction of an accrual accounting system for local government. The adoption of NPM practices was part of political, economic and public sector reforms introduced after 1998. The article discusses the background and obstacles to the reforms and the nature of the accrual accounting system adopted by Indonesian local government.

Item ID:	83914
Item Type:	Article (Research - C1)
ISSN:	1467-9302
Keywords:	Accrual accounting, Indonesia, local government in developing countries, NPM,public sector reform
Related URLs:	http://www.scopus.com/inward/record.url?...
Copyright Information:	© 2013 THE AUTHORS. JOURNAL COMPILATION © 2013 CIPFA
Sensitivity Note:	NA
Date Deposited:	30 Oct 2024 00:25
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