The International Journal of Accounting and Business Society
Vol 22, No 2 (2014): The International Journal of Accounting and Business Society

ACCRUALIZATION IN THE PUBLIC SECTOR: THE CASE OF SITUBONDO DISTRICT

Sari, Lita Permata (Unknown)
Djamhuri, Ali (Unknown)
Kamayanti, Ari (Unknown)

Article Info

Publish Date
18 Jun 2015

Abstract

The move from cash to accruals accounting by many governmentsis viewed as an aspect of an ongoing New Public Management agenda designed to achievea more business-like and Performance – focused public sector.This paper examines the process of change in the Situbondo district early adoption of accrual based fiancial reporting. The study’s main objective is to present a history that identifis the agents of change promoting and facilitating an early adoption of public sector accrual accounting. The main primary data source for this research was interviews with key actors. The result shows that changes from cash basis to the accrual into accrual basis as the Government Regulation No. 71 of 2010.Keywords: accrual accounting, organization change, new institutional theory

Copyrights © 2014




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
The International Journal of Accounting and Business Society
Website

Abbrev

ijabs

Publisher

Universitas Brawijaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, ...