ACCRUALIZATION IN THE PUBLIC SECTOR: THE CASE OF SITUBONDO DISTRICT

Authors

  • Lita Permata Sari University of Brawijaya
  • Ali Djamhuri University of Brawijaya
  • Ari Kamayanti University of Brawijaya

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

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Issue

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

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Articles

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The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.

 

How to Cite

ACCRUALIZATION IN THE PUBLIC SECTOR: THE CASE OF SITUBONDO DISTRICT. (2015). The International Journal of Accounting and Business Society, 22(2), 55-68. https://ijabs.ub.ac.id/index.php/ijabs/article/view/259

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