Public Sector Accounting Reform at Local Government Level in Indonesia

Ross H. McLeod · Harun Harun

101 citations0/0 files storedFinancial Accountability and Management

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Economic Growth and Fiscal Policies Local Government Finance and Decentralization Local Governance and Development

Abstract

Abstract This paper describes and analyses the challenges encountered in attempting to reform public sector accounting in Indonesia, the main objective of which is to combat corruption and thus help improve governance. Our observations suggest that this reform has been seriously hindered by a lack of staff with adequate accounting skills — a problem exacerbated by the decision to continue to prepare old‐style cash‐based reports alongside the new accrual‐based reports. Our key contribution is to demonstrate the danger of rushing to copy public sector financial management techniques from quite different country contexts, especially when there are significant differences of opinion as to the appropriate design of these reforms among the influential policy‐making agencies.

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References

20082008 Corruption Perceptions Index 2004The Middle Aging of New Public Management: Into the Age of Paradox?1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality 2005Stability and change: an institutionalist study of management accounting change 2010Using neo-institutionalism to advance social and environmental accounting 2005Debating the Impact of Accrual Accounting and Reporting in the Public Sector 2000Accounting, management and organizational change: A comparative study of local government 2011Environmental management accounting in local government

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2019Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia 2020Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government 2019The Adoption of IPSAS (Accrual Accounting) in Indonesian Local Government: A Neo-Institutional Perspective 2020Examining the integrity behavior challenges of enforcement officers in Malaysian local government

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