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

Harun HARUN, Yi An, Abdul Kahar

Research output: Contribution to journalArticle

11 Citations (Scopus)

Abstract

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
Original languageEnglish
Pages (from-to)383-388
Number of pages6
JournalPublic Money and Management
Volume33
Issue number5
DOIs
Publication statusPublished - 2013

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New Public Management
Indonesia
reform
economic sector
public sector
Management accounting
New public management
Accounting systems
Management practices
Accrual accounting
Local government
Economic sectors
Politicians
Public sector reform
Political economics
Developing nations

Cite this

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Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government. / HARUN, Harun; An, Yi; Kahar, Abdul.

In: Public Money and Management, Vol. 33, No. 5, 2013, p. 383-388.

Research output: Contribution to journalArticle

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