The interaction amongst reform drivers in governmental accounting changes

Marwata · Manzurul Alam

35 citations0/0 files storedJournal of Accounting & Organizational Change

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Accounting Theory and Financial Reporting Accounting and Organizational Management Economic Growth and Fiscal Policies

Abstract

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.

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References

1992Introduction: epistemic communities and international policy coordination 1991Becoming Qualitative Researchers: An Introduction 1995The “new public management” in the 1980s: Variations on a theme 2004Public Management Reform: A Comparative Analysis 2005Radical Developments in Accounting Thought 2004The making and remaking of organization context 1999Decision-Making in the European Union 1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality

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2014Public Sector Accounting Reform at Local Government Level in Indonesia 2013Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government 2011Accounting Change Model for the Public Sector: Adapting Luder's Model for Developing Countries 2021Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review 2023Does performance management system implementation reduce fragmentation in an Indonesian local government?

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