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International Review of Public Administration Volume 24, 2019 - Issue 2
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The implementation of accrual basis accounting by Indonesia’s local governments

Retno YuliatiSchool of Business and Economics, Accounting Department, Universitas Prasetiya Mulya, Tangerang, IndonesiaCorrespondence[email protected]
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,
Yuliansyah YuliansyahDepartment of Accounting, School of Business and Economics, University of Lampung, Bandar Lampung, IndonesiaView further author information
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Yang Elvi AdelinaSchool of Business and Economics, Accounting Department, Universitas Prasetiya Mulya, Tangerang, IndonesiaView further author information
Pages 67-80 | Received 27 Nov 2018, Accepted 05 Mar 2019, Published online: 30 Apr 2019

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Read on this site (2)

Tu Thanh Hoai & Nguyen Phong Nguyen. (2023) Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations—a moderated moderation model of leadership quality and digital transformation. International Public Management Journal 26:4, pages 629-648.
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Rui Salato, Patrícia Gomes & Carlos Ferreira. (2023) Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research. Public Money & Management 0:0, pages 1-13.
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Articles from other publishers (1)

Margarida Isabel Liberato, Inna Choban de Sousa Paiva & Rogério Serrasqueiro. (2023) Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda. Journal of Accounting & Organizational Change.
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