Non-Compliance in Public Financial Management: A Case Study of a Local Government in Indonesia
Utilising content analysis of external audit reports published between 2009 and 2014, this study identified systemic problems resulting from non-compliance in public financial management (PFM) operations of local governments in Indonesia. Further, a single case study was conducted to investigate fac...
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| Format: | Thesis |
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Curtin University
2017
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| Online Access: | http://hdl.handle.net/20.500.11937/68412 |
| Summary: | Utilising content analysis of external audit reports published between 2009 and 2014, this study identified systemic problems resulting from non-compliance in public financial management (PFM) operations of local governments in Indonesia. Further, a single case study was conducted to investigate factors for non-compliance and how they influence the PFM actors to be involved in non-compliance practices. Findings of this study suggested that employees’ motives and dysfunctional bureaucratic structures have contributed to the emergence of non-compliance. |
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