Accounting Standards for Semi-Autonomous Agencies: Experiences and Lessons from Indonesia
The adoption of accrual accounting in government agencies has been so widespread. Following the global trend, Indonesian administration has implemented governmental accounting standards for its agencies. This study aims to explain accounting standards in the context of agencification, i.e. the use o...
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| Format: | Article |
| Language: | English |
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Ikatan Akuntan Indonesia
2021-09-01
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| Series: | The Indonesian Journal of Accounting Research |
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| Online Access: | https://ijar-iaikapd.or.id/index.php/ijar/article/view/539 |