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

页码：383 / 388

页数：6

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