EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS
recently has been discussed much by scholars. Accounting reform as one of the primary agendas within this issue was limited to being addressed in terms of the actual process embedded in the internal organization routine. By utilizing a comparative case study of three departments in the regency level...
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| Format: | Article |
| Language: | English |
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Universitas Islam Sultan Agung Semarang
2018-07-01
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| Series: | Jurnal Akuntansi Indonesia |
| Subjects: | |
| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/3763 |
| _version_ | 1819057773816578048 |
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| author | Mutoharoh Mutoharoh |
| author_facet | Mutoharoh Mutoharoh |
| author_sort | Mutoharoh Mutoharoh |
| collection | DOAJ |
| description | recently has been discussed much by scholars. Accounting reform as one of the primary agendas within this issue was limited to being addressed in terms of the actual process embedded in the internal organization routine. By utilizing a comparative case study of three departments in the regency level of the Indonesian government, this research aims to explore the process of the introduction of accrual accounting in Indonesia which is facing the sedimented process. The research engages the archetype theory to examine the outcomes achieved by the cases here and a set variable of intra-organizational dynamics. The interviews were organized to obtain the perspective of people involved, combined with textual analysis to clarify the interviewees answer. Radical and incremental outcomes were found, yet consistent patterns in terms of commitment, interest, technical capabilities and managerial capabilities were only associated with radical change. The lack of human resources and the role of the leaders in persuading their staff of the value of reform needs to be reshaped to reach a better outcome. |
| first_indexed | 2024-12-21T13:44:38Z |
| format | Article |
| id | doaj.art-c45d37711e634a22b3f93f34a75d7834 |
| institution | Directory Open Access Journal |
| issn | 0216-6747 2655-9552 |
| language | English |
| last_indexed | 2024-12-21T13:44:38Z |
| publishDate | 2018-07-01 |
| publisher | Universitas Islam Sultan Agung Semarang |
| record_format | Article |
| series | Jurnal Akuntansi Indonesia |
| spelling | doaj.art-c45d37711e634a22b3f93f34a75d78342022-12-21T19:01:56ZengUniversitas Islam Sultan Agung SemarangJurnal Akuntansi Indonesia0216-67472655-95522018-07-0172123410.30659/jai.7.2.12-34EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTSMutoharoh Mutoharoh0Queen's University of Belfastrecently has been discussed much by scholars. Accounting reform as one of the primary agendas within this issue was limited to being addressed in terms of the actual process embedded in the internal organization routine. By utilizing a comparative case study of three departments in the regency level of the Indonesian government, this research aims to explore the process of the introduction of accrual accounting in Indonesia which is facing the sedimented process. The research engages the archetype theory to examine the outcomes achieved by the cases here and a set variable of intra-organizational dynamics. The interviews were organized to obtain the perspective of people involved, combined with textual analysis to clarify the interviewees answer. Radical and incremental outcomes were found, yet consistent patterns in terms of commitment, interest, technical capabilities and managerial capabilities were only associated with radical change. The lack of human resources and the role of the leaders in persuading their staff of the value of reform needs to be reshaped to reach a better outcome.http://jurnal.unissula.ac.id/index.php/jai/article/view/3763npmindonesiaaccrual accountingdepartments |
| spellingShingle | Mutoharoh Mutoharoh EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS Jurnal Akuntansi Indonesia npm indonesia accrual accounting departments |
| title | EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS |
| title_full | EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS |
| title_fullStr | EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS |
| title_full_unstemmed | EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS |
| title_short | EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS |
| title_sort | exploring the changes towards accrual accounting in indonesian local governments |
| topic | npm indonesia accrual accounting departments |
| url | http://jurnal.unissula.ac.id/index.php/jai/article/view/3763 |
| work_keys_str_mv | AT mutoharohmutoharoh exploringthechangestowardsaccrualaccountinginindonesianlocalgovernments |