Details

Autor(en) / Beteiligte

• Jatmiko Wahyu Prabowo, Tri
• Leung, Philomena
• Guthrie, James

Titel

Reforms in public sector accounting and budgeting in Indonesia (2003-2015): confusions in implementation

Ist Teil von

• Journal of public budgeting, accounting & financial management, 2017, Vol.29 (1), p.104-137

Ort / Verlag

Boca Raton: Emerald Group Publishing Limited

Erscheinungsjahr

2017

Quelle

PAIS Index

Beschreibungen/Notizen

• 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.