e-journal

Institutionalization of accrual accounting in the Indonesian public sector

---

Purpose – The purpose of this paper is to evaluate the institutionalization of an accrual accounting
system in the Indonesian public sector.
Design/methodology/approach – The authors undertake a case study to gain insights relating to
the critical features of the institutionalization process of the accrual accounting system (AAS) in one
Indonesian public sector municipality. The data are drawn from official documents of the Indonesian
Government and from publicly available information about the accrual adoption processes. The authors
also interviewed key actors who were involved in the accrual accounting policy formulation, standards
development and implementation. The data under investigation cover the period from 1983 to 2010.
Findings – The IPM of Dambrin, Lambert and Sponem is employed to evaluate the process by which
an AAS was idealized, standardized, implemented and used in one Indonesian municipality. Scott’s
pillars of legitimization also inform rationales behind practice. This study reveals how the decision of
the Indonesian Government to adopt accrual accounting in 2003 was part of greater political and
economic reforms following the financial and political crisis that occurred in 1998. Idealized in the early
1980s by technocrats in the Ministry of Finance, accrual accounting practices were deferred and then
enabled by a series of national political events. Their ultimate internalization into our municipality was
led by new legislation but also influenced by the habits and histories of the Indonesian local context and
was as a result decoupled in many respects from ideals, discourses and techniques established for it.
Research limitations/implications – The findings should be understood in the economic, social
and historical context of Indonesia. Findings offered here may differ from other applications due to the
nature of the economic, social and political contexts.
Originality/value – Uniquely employing the IPM model, and drawing from a context which has
undergone significant political change but which has benefitted from little research, this study
contributes to an understanding of the institutionalization and legitimization process of an accrual
accounting system in an emerging-economy public sector. Findings demonstrate how notions of politics
and power inform the complexity of institutionalization in this unique political-economic environment.

Keywords Accrual accounting, Institutionalization, Indonesia, Efficiency, Transparency, Accounting

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

-

Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 257-285

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar