The implementation of accrual basis accounting by Indonesia’s local governments
Author:
Affiliation:
1. School of Business and Economics, Accounting Department, Universitas Prasetiya Mulya, Tangerang, Indonesia
2. Department of Accounting, School of Business and Economics, University of Lampung, Bandar Lampung, Indonesia
Funder
Grant 2018 for Inter-University Collaboration Research Scheme (PTKP) of Ministry of Research, Technologies, and Higher Education, Indonesia
Publisher
Informa UK Limited
Subject
Public Administration
Link
https://www.tandfonline.com/doi/pdf/10.1080/12294659.2019.1603954
Reference35 articles.
1. Implementing public sector accruals in OECD member states: Major issues and challenges
2. On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity
3. Readiness of Malaysian Public Sector Employees in Moving towards Accrual Accounting for Improve Accountability: The Case of Ministry of Education (MOE)
4. Forces Leading to the Adoption of Accrual Accounting by the Canadian Federal Government: An Institutional Perspective*/ LES FORCES AYANT MENÉ L'ADMINISTRATION FÉDÉRALE CANADIENNE À ADOPTER LA COMPTABILITÉ D'EXERCICE: UNE PERSPECTIVE INSTITUTIONNELLE
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