483
Views
3
CrossRef citations to date
0
Altmetric
Articles

The implementation of accrual basis accounting by Indonesia’s local governments

, &
Pages 67-80 | Received 27 Nov 2018, Accepted 05 Mar 2019, Published online: 30 Apr 2019

References

  • Adhikari, P., & Garseth-Nesbakk, L. (2016). Implementing public sector accruals in OECD member states: Major issues and challenges. Accounting Forum, 40, 125–142.
  • Akbar, B. (2013). Akuntansi Pemerintahan. Jakarta: Bumi Metro Raya.
  • Arnaboldi, M., & Lapsley, I. (2008). On the implementation of accrual accounting: A study of conflict and ambiguity. European Accounting Review, 18(4), 809–836.
  • Azmi, A. H., & Mohamed, N. (2014). Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE). Procedia – Social and Behavioral Sciences, 164, 106–111.
  • Baker, R., & Rennie, M. D. (2006). Forces leading to the adoption of accrual accounting by Canadian government: An institutional perspective. Canadian Accounting Perspectives, 5(1), 83–112.
  • Blumer, H. (1969). Symbolic interactionism: Perspective and method. Englewood Cliff, NJ: Prentice-Hall.
  • Bruno, A., & Lapsley, I. (2018). The emergence of an accounting practice: The fabrication of a government accrual accounting system. Accounting, Auditing, & Accountability Journal, 31(4), 1045–1066.
  • Chang, L. (2009). The impact of political interest upon the formulation of performance measurements: The NHS star rating system. Financial Accountability & Management, 25(2), 145–165.
  • Connolly, C., & Hyndman, N. (2006). The actual implementation of accruals accounting: Caveats from a case within the UK public sector. Accounting, Auditing & Accountability Journal, 19(2), 272–290.
  • Dwiputrianti, S. (2011). Scope of auditing on the quality of content in the Indonesian external public sector auditing reports. International Review of Public Administration, 16(3), 133–149.
  • Geurtsen, A. (2014). Accountability standards and legitimacy of not-for-profit organization in the Netherlands. International Review of Public Administration, 19(2), 163–178.
  • Guthrie, J. (1998). Application of accrual accounting in the Australian public sector – Rhetoric or reality? Financial Accountability & Management, 14(1), 1–19.
  • Ha, Y. S. (2002). A comparative study of budgetary and financial management reforms: The cases of Australia, New Zealand, and Sweden. International Review of Public Administration, 7(1), 123–136.
  • Harun, H. (2007). Obstacles to public sector accounting reform in Indonesia. Bulletin of Indonesian Economic Studies, 43(3), 365–376.
  • Harun, H., An, Y., & Kahar, A. (2013). Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government. Public Money & Management, 33(5), 383–388.
  • Harun, H., & Robinson, P. (2010). The adoption of accrual accounting in the Indonesian public sector. Research in Accounting in Emerging Economies, 10, 233–250.
  • Harun, H., Van Peursem, K., & Eggleton, I. (2012). Institutionalization of accrual accounting in the Indonesian public sector. Journal of Accounting & Organizational Change, 8(3), 257–285.
  • Harun, H., Van Peursem, K., & Eggleton, I. (2015). Indonesian public sector accounting reforms: Dialogic aspirations a step too far. Accounting, Auditing & Accountability Journal, 28(5), 706–738.
  • Hassan, M. M. (2015). Transformation to more-accrual-based accounting practice in Indonesian government. Journal of International Business Research, 14(1), 139–165.
  • Hood, C. (1991). A public management for all seasons? Public Administration, 69(1), 3–19.
  • Hood, C. (1995). The new public management in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(2–3), 93–109.
  • Hyndman, N., & Connolly, C. (2011). Accruals accounting in the public sector: A road not always taken. Management Accounting Research, 22, 36–45.
  • James, O. (2001). New public management in the UK: Enduring legacy or fatal remedy? International Review of Public Administration, 6(2), 15–26.
  • Langelo, F., Saerang, D. P. E., & Alexander, S. W. (2015). Analisis penerapan standar akuntansi pemerintahberbasis akrual dalam penyajian laporan keunagn pada pemerintah kota bitung. Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 3(1), 1–8.
  • Maimunah, M. (2016). Implementation of accrual accounting: Review of readiness and arising problem. Procedia – Social and Behavioral Sciences, 219, 480–485.
  • Mayring, P. (2014). Qualitative content analysis. Theoretical foundation, basic procedures and software solution. Klagenfurt: Beltz.
  • Minogue, M. (2000). Should flawed models of public management be exported? Issues and practices. Manchester: Institute for Development Policy and Management, University of Manchester.
  • Pamungkas, B. (2018). Accrual-based accounting implementation in Indonesian’s local governments compared to other countries’ experiences. Man in India, 98(1), 1–23.
  • Park, S. M., Miao, Q., & Kim, M. Y. (2015). The role of leadership behaviors for enhancing organizational effectiveness in the Chinese public sector. International Review of Public Administration, 20(2), 153–176.
  • Power, M. K. (2003). Auditing and the production of legitimacy. Accounting, Organizations and Society, 28(4), 379–394.
  • Prabowo, T. K. W., Leung, P., & Guthrie, J. (2017). Reforms in public sector accounting and budgeting in Indonesia (2003-2015): Confusions in implementation. Journal of Public Budgeting, Accounting & Financial Management, 29(1), 104–137.
  • Putu, S. N., Van Helden, G. J., & Tillema, S. (2007). Public sector performance measurement in developing countries. Journal of Accounting & Organizational Change, 3(3), 192–208.
  • Ritonga, I. T. (2015). Lesson learned from early implementation stage of accrual accounting in Indonesia local government – A case study in Province XYZ. Retrieved from https://repository.ugm.ac.id/id/eprint/135218
  • Suparman, M., Siti-Nabiha, A. K., & Phua, L. K. (2015). Public sector accounting reforms: Assessing Indonesia’s readiness towards implementing accrual accounting. Problems and Perspectives in Management, 13(2), 296–303.
  • Synnerstorm, S. (2007). The civil service: Towards efficiency, effectiveness and honesty. In R. H. McLeod & A. MacIntyre (Eds.), Indonesia: Democracy and the promise of good governance (pp. 159–177). Singapore: Institute of Southeast Asian Studies.
  • Widyastuti, N. M. A., Sujana, E., & Adiputra, I. M. P. (2015). Analisis kesiapan pemerintah daerah dalam menerapkan standar akuntansi pemerintah berbasis akrual di Kabupaten Gianyar. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi S1), 3(1), 1–12.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.