e-journal

The interaction amongst reform drivers in governmental accounting changes

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Purpose – The purpose of this paper is to understand the process of accounting change in Indonesian
local government. It sets to explore how various reform drivers with different interests and preferences
compete and cooperate in the process of governmental accounting reform policy formulation in a
developing country context.
Design/methodology/approach – The paper adopts a qualitative case study research involving
semi-structured interviews with the key informants within the institutional environment under which
the local government organizations operate. This paper looks at the introduction of new accounting
systems as a result of public sector reform in Indonesia local government by focusing on how the
policy of reform was formulated. A review of related documents and regulations, as well as interviews
with key informants, was conducted to gather information on accounting change.
Findings – The process of governmental accounting reform is characterized by rivalries and
alliances amongst reform drivers. This confirms the political nature of the process of accounting policy
formulation found in the extant literature of accounting policy setting.
Research limitations/implications – This is a case study research within the institutional
settings of Indonesian government bureaucracy. Any generalization of the conclusions from this study
should undertaken with care even though there are similarities between Indonesian and other
developing countries as institutions operate differently in different countries.
Originality/value – As the vast majority of studies in the extant literature have focused, mainly, on
accounting reform in the context of developed countries, this paper makes important contribution by
highlighting accounting changes in Indonesian local government.

Keywords Public sector reform, Indonesia, Accounting, Local government

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting &Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 2 No. 2, 2006 pp. 144-163

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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