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The interaction amongst reform drivers in governmental accounting changes The case of Indonesian local government

The interaction amongst reform drivers in governmental accounting changes The case of Indonesian... Purpose – The purpose of this paper is to understand the process of accounting change in Indonesian local government. It sets to explore how various reform drivers with different interests and preferences compete and cooperate in the process of governmental accounting reform policy formulation in a developing country context. Design/methodology/approach – The paper adopts a qualitative case study research involving semi‐structured interviews with the key informants within the institutional environment under which the local government organizations operate. This paper looks at the introduction of new accounting systems as a result of public sector reform in Indonesia local government by focusing on how the policy of reform was formulated. A review of related documents and regulations, as well as interviews with key informants, was conducted to gather information on accounting change. Findings – The process of governmental accounting reform is characterized by rivalries and alliances amongst reform drivers. This confirms the political nature of the process of accounting policy formulation found in the extant literature of accounting policy setting. Research limitations/implications – This is a case study research within the institutional settings of Indonesian government bureaucracy. Any generalization of the conclusions from this study should undertaken with care even though there are similarities between Indonesian and other developing countries as institutions operate differently in different countries. Originality/value – As the vast majority of studies in the extant literature have focused, mainly, on accounting reform in the context of developed countries, this paper makes important contribution by highlighting accounting changes in Indonesian local government. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting & Organizational Change Emerald Publishing

The interaction amongst reform drivers in governmental accounting changes The case of Indonesian local government

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Publisher
Emerald Publishing
Copyright
Copyright © 2006 Emerald Group Publishing Limited. All rights reserved.
ISSN
1832-5912
DOI
10.1108/18325910610675989
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to understand the process of accounting change in Indonesian local government. It sets to explore how various reform drivers with different interests and preferences compete and cooperate in the process of governmental accounting reform policy formulation in a developing country context. Design/methodology/approach – The paper adopts a qualitative case study research involving semi‐structured interviews with the key informants within the institutional environment under which the local government organizations operate. This paper looks at the introduction of new accounting systems as a result of public sector reform in Indonesia local government by focusing on how the policy of reform was formulated. A review of related documents and regulations, as well as interviews with key informants, was conducted to gather information on accounting change. Findings – The process of governmental accounting reform is characterized by rivalries and alliances amongst reform drivers. This confirms the political nature of the process of accounting policy formulation found in the extant literature of accounting policy setting. Research limitations/implications – This is a case study research within the institutional settings of Indonesian government bureaucracy. Any generalization of the conclusions from this study should undertaken with care even though there are similarities between Indonesian and other developing countries as institutions operate differently in different countries. Originality/value – As the vast majority of studies in the extant literature have focused, mainly, on accounting reform in the context of developed countries, this paper makes important contribution by highlighting accounting changes in Indonesian local government.

Journal

Journal of Accounting & Organizational ChangeEmerald Publishing

Published: May 1, 2006

Keywords: Public sector reform; Indonesia; Accounting; Local government

References