Reforms in public sector accounting and budgeting in Indonesia (2003-2015)
Confusions in implementation
Bibliographic Data
| ID | 20201568 |
|---|---|
| Authors | Tri Jatmiko Wahyu Prabowo (0000-0002-4248-4432, Diponegoro University), Philomena Leung (0000-0001-6978-3128, Macquarie University), James Guthrie (0000-0003-4683-7976) |
| Year | 2017 |
| Volume | 29 |
| Issue | 1 |
| Pages | 104-137 |
| Publication date | 2017-03-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-29-01-2017-b005 |
| OpenAlex | W2774655070 |
| Language | EN |
| Citations received | 7 |
| References cited | 47 |
This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public sector reforms from the late 1990s to 2015, specifically the adoption of accrual accounting, are motivated by NPM philosophy. Reviewing and analysing Government regulations and reports, the study finds that the reforms are an attempt to implement NPM, specifically in relation to five financial management aspects (i.e. market-oriented, budgeting, performance management, financial reporting and auditing systems). However, the reforms are inconsistent with the NPM philosophy of efficiency and effectiveness in public service provisions. By requiring the use of the existing system, the reforms actually created inefficiency. This research is novel in investigating the gap between 'ideal concepts' and examining practices in an emerging country context
Accrual · Audit · Business · Economics · Indonesian · Inefficiency · Management accounting · New public management · Political science · Public sector · Accounting and Organizational Management · Local Government Finance and Decentralization · Public Administration · Public Policy and Administration Research · Accounting
Reforming Public Sector Bureaucracy
A Divergent Pattern of Local Government Revenues and Spending in Election Year - A Case of Indonesia
The role of transparency and professional assistance in regional financial management in the Indonesian regional governments
Budget preparers’ perceptions and performance-based budgeting implementation
Public sector audit
Unintended consequences in implementing public sector accounting reforms in emerging economies
Determinants of Public Service Quality
Public Management Reform
From old public administration to new public management
Why Most Developing Countries Should Not Try New Zealand's Reforms
Paradoxes of public-sector managerialism, old public management and public service bargains
On the Adoption of Accrual Accounting in the Public Sector
Justification by Works or by Faith
The Whole‐of‐Government Approach to Public Sector Reform
From Public Administration to Public Management
Convergence
Obstacles to Public Sector Accounting Reform in Indonesia
The Transformation of Governance
Building an Enterprise Culture in the Public Sector
The Middle Aging of New Public Management
New Public Management Is Dead--Long Live Digital-Era Governance
A Public Management for All Seasons
| Citations per year | 1 |
|---|---|
| Citation span | 2019 - 2025 (7) |
| Highly cited | No |