Implementation of Accrual Basis on Government Accounting in Indonesia – A Step towards Accountability

Mokhamad Meydiansyah Ashari, MMA (2017) Implementation of Accrual Basis on Government Accounting in Indonesia – A Step towards Accountability. [Dissertation (University of Nottingham only)]

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Abstract

Starting two decades ago, an increasing number of governments has gradually shifted from cash

accounting toward accrual accounting. The transformation process sometimes takes the form of

modified cash basis as a transition before full accrual adoption. Indonesia, as an important partner of

the OECD and member of the G20 organization, also participated in the transformation by

implementing mandatory accrual basis accounting in all government levels starting from 2015. This

dissertation tries to shed light on the factors that affect the compliance level in the central and local

government in Indonesia using empirical investigation to gain an insight into what a government,

government consultant agency, and auditor of the government financial report thinks about the concept

of compliance.

Keywords: accrual accounting, accountability, public sector management, emerging countries

Item Type: Dissertation (University of Nottingham only)
Depositing User: ASHARI, MOKHAMAD
Date Deposited: 09 Apr 2018 14:26
Last Modified: 10 Apr 2018 15:01
URI: http://eprints.nottingham.ac.uk/id/eprint/45919

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