Balancing Books - Joey, Kevan
27,99 €
inkl. MwSt.
Versandkostenfrei*
Versandfertig in über 4 Wochen
  • Broschiertes Buch

This research is inspired by the complexities of the adoption of accrual accounting, which have been widely explored in public sector accounting literature. This research intends to explore the adoption of accrual accounting in the Indonesian public sector. Using case-based research the research is underpinned by theory to interpret the process of accrual accounting adoption in Indonesia and adopts qualitative research methods, including in-depth interviews with senior regulators of public sector reform in Indonesia and extensive reviews of documents and archives, to construct a historical…mehr

Andere Kunden interessierten sich auch für
Produktbeschreibung
This research is inspired by the complexities of the adoption of accrual accounting, which have been widely explored in public sector accounting literature. This research intends to explore the adoption of accrual accounting in the Indonesian public sector. Using case-based research the research is underpinned by theory to interpret the process of accrual accounting adoption in Indonesia and adopts qualitative research methods, including in-depth interviews with senior regulators of public sector reform in Indonesia and extensive reviews of documents and archives, to construct a historical analysis of public sector accounting in Indonesia. Paper one identifies events that stimulated the adoption of accrual accounting in Indonesia. In-depth interviews were conducted with senior accountants involved in setting the regulations of these public sector reforms in order to gain insight into the motivations for adoption and the decision-making process of implementation. These interviews reveal two milestones in the process of public sector accounting reform in Indonesia. The first was the ratification of the Law of State Finance No. 17/2003, in which there was a stipulation that governments (both central and local governments) should implement accrual accounting in 2008. Interviewees stated that this implementation of accrual accounting was motivated by a desire to avoid sanctions from the International Monetary Fund (IMF). The Government of Indonesia expected the IMF to provide bailout funds to restore the Indonesian economy, which had been devastated by the 1997 Asian Financial Crisis.