Obstacles to Public Sector Accounting Reform in Indonesia
Bibliographic Data
| ID | 8415892 |
|---|---|
| Authors | Harun Harun (0000-0002-4870-5523, Tadulako University, corresponding author) |
| Year | 2007 |
| Volume | 43 |
| Issue | 3 |
| Pages | 365-376 |
| Publication date | 2007-12-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Bulletin of Indonesian Economic Studies (JOURNAL) |
| Journal identifiers | ISSN: 0007-4918 • E-ISSN: 1472-7234 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/00074910701727613 |
| OpenAlex | W1975597952 |
| Language | EN |
| Citations received | 3 |
| References cited | 7 |
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 attributable 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 significant threat to politicians’ and bureaucrats’ overall income levels. In addition, current human 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 specifically to undertake the accounting functions of government
Accountability · Accounting information system · Business · Context (archaeology) · Democracy · Democratization · Economic growth · Economics · Financial accounting · Fund accounting · Government (linguistics) · Governmental accounting · Management accounting · New public management · Political science · Politics · Private sector · Public sector · Social accounting · Accounting · Accounting and Organizational Management · Economic Growth and Fiscal Policies · Law · Local Government Finance and Decentralization · Public Administration
| Citations per year | 0.33 |
|---|---|
| Citation span | 2017 - 2025 (9) |
| Highly cited | No |