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

Harun HARUN, Yi An, Abdul Kahar

    Research output: Contribution to journalArticlepeer-review

    18 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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