Obstacles to Public Sector Accounting Reform in Indonesia

Research output: Contribution to journalArticle

15 Citations (Scopus)

Abstract

This paper draws attention to the importance of improving the quality of public sector accounting in Indonesia, in line with the aims of reformasi (reform) and demokratisasi (democratisation), and in the context of decentralisation. It highlights a continuing lack of progress in reform of government accounting. This is attribut- able partly to a lack of interest in and understanding of the issues among newly empowered electors. Successive governments have been reluctant to push hard for accounting reform, not least because improved accountability poses a signifi cant threat to politicians’ and bureaucrats’ overall income levels. In addition, current hu- man resource management practices in the public sector have resulted in a shortage of accounting skills, and without these there is little prospect of successful reform in this area. A possible solution may be to establish a parallel civil service specifi cally to undertake the accounting functions of government. INTRODUCTION
Original languageEnglish
Pages (from-to)365-376
Number of pages12
JournalBulletin of Indonesian Economic Studies
Volume43
Issue number3
DOIs
Publication statusPublished - Dec 2007
Externally publishedYes

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public sector
Indonesia
reform
civil service
lack
democratization
accountability
decentralization
shortage
politician
management practice
resource management
accounting
Public sector accounting
Government
income
threat
responsibility
management
resources

Cite this

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Obstacles to Public Sector Accounting Reform in Indonesia. / HARUN, Harun.

In: Bulletin of Indonesian Economic Studies, Vol. 43, No. 3, 12.2007, p. 365-376.

Research output: Contribution to journalArticle

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