Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government

被引：19

作者：

Harun, Harun ^{[1
]}

An, Yi ^{[2
]}

Kahar, Abdul ^{[3
]}

机构：

[1] Univ Canberra, Canberra, ACT 2601, Australia

[2] Univ Waikato, Hamilton, New Zealand

[3] Tadulako Univ, Palu, Indonesia

来源：

PUBLIC MONEY & MANAGEMENT | 2013年 / 33卷 / 05期

关键词：

Accrual accounting; Indonesia; local government in developing countries; NPM; public sector reform; ELECTIONS; POLITICS;

D O I：

10.1080/09540962.2013.817131

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This article provides insights into the implementation of New Public Management (NPM) practices in Indonesia, including the introduction of an accrual accounting system for local government. The adoption of NPM practices was part of political, economic and public sector reforms introduced after 1998. The article discusses the background and obstacles to the reforms and the nature of the accrual accounting system adopted by Indonesian local government. Finally, the authors make recommendations for policy-makers in Indonesia and other developing nations.

引用

下载

页码：383 / 388

页数：6

共 50 条

[21] Service delivery by local government employees post the implementation of NPM A social capital perspective
Brunetto, Yvonne
Farr-Wharton, Rod
INTERNATIONAL JOURNAL OF PRODUCTIVITY AND PERFORMANCE MANAGEMENT, 2007, 57 (01) : 37 - 56
[22] The interaction amongst reform drivers in governmental accounting changes The case of Indonesian local government
Marwata
Alam, Manzurul
JOURNAL OF ACCOUNTING AND ORGANIZATIONAL CHANGE, 2006, 2 (02): : 144 - +
[23] Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact
Pollanen, Raili
Loiselle-Lapointe, Kristin
FINANCIAL ACCOUNTABILITY & MANAGEMENT, 2012, 28 (04) : 359 - 377
[24] THE ACCOUNTING INSTRUCTOR AND LOCAL GOVERNMENT ACCOUNTING
Scovill, H. T.
ACCOUNTING REVIEW, 1934, 9 (01): : 44 - 52
[25] Implementation of Accrual Accounting: Review of Readiness and Arising Problem
Maimunah, Mutara
3RD GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES (GCBSS-2016) ON CONTEMPORARY ISSUES IN MANAGEMENT AND SOCIAL SCIENCES RESEARCH, 2016, 219 : 480 - 485
[26] Does performance management system implementation reduce fragmentation in an Indonesian local government?
Siti-Nabiha, A. K.
Djamhuri, Ali
Amirya, Mirna
CHINESE PUBLIC ADMINISTRATION REVIEW, 2023, 14 (04): : 269 - 281
[27] Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government
Mir, Monir
Harun, Harun
Sutiyono, Wahyu
AUSTRALIAN ACCOUNTING REVIEW, 2019, 29 (01) : 80 - 94
[28] IS INDONESIAN LOCAL GOVERNMENT ACCOUNTABLE TO THE POOR? EVIDENCE FROM HEALTH POLICY IMPLEMENTATION
Fossati, Diego
JOURNAL OF EAST ASIAN STUDIES, 2016, 16 (03) : 307 - 330
[29] Accrual accounting valuations and accountability in government: A potentially pernicious union
Aiken, M
Capitanio, C
AUSTRALIAN JOURNAL OF PUBLIC ADMINISTRATION, 1995, 54 (04) : 564 - 575
[30] Innovation in the Italian public higher education system: introducing accrual accounting
Agasisti, Tommaso
Catalano, Giuseppe
PUBLIC MONEY & MANAGEMENT, 2013, 33 (02) : 92 - 94

← 1 2 3 4 5 →