Public Sector Accounting Reforms at Local Government Level in Indonesia

ROSS MCLEOD, Harun HARUN

    Research output: Contribution to journalArticle

    25 Citations (Scopus)
    7 Downloads (Pure)

    Abstract

    This paper describes and analyses the challenges encountered in attempting to reform public sector accounting in Indonesia, the main objective of which is to combat corruption and thus help improve governance. Our observations suggest that this reform has been seriously hindered by a lack of staff with adequate accounting skills — a problem exacerbated by the decision to continue to prepare old-style cash-based reports alongside the new accrual-based reports. Our key contribution is to demonstrate the danger of rushing to copy public sector financial management techniques from quite different country contexts, especially when there are significant differences of opinion as to the appropriate design of these reforms among the influential policy-making agencies.
    Original languageEnglish
    Pages (from-to)238-258
    Number of pages21
    JournalFinancial Accountability and Management
    Volume30
    Issue number2
    DOIs
    Publication statusPublished - 2014

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