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...
| Main Author: | |
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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 |
| _version_ | 1848761797461409792 |
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| author | Cahyono, Budi |
| author_facet | Cahyono, Budi |
| author_sort | Cahyono, Budi |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T10:37:23Z |
| format | Thesis |
| id | curtin-20.500.11937-68412 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T10:37:23Z |
| publishDate | 2017 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-684122018-07-19T05:47:50Z Non-Compliance in Public Financial Management: A Case Study of a Local Government in Indonesia Cahyono, Budi 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. 2017 Thesis http://hdl.handle.net/20.500.11937/68412 Curtin University fulltext |
| spellingShingle | Cahyono, Budi Non-Compliance in Public Financial Management: A Case Study of a Local Government in Indonesia |
| title | Non-Compliance in Public Financial Management: A Case Study of a Local Government in Indonesia |
| title_full | Non-Compliance in Public Financial Management: A Case Study of a Local Government in Indonesia |
| title_fullStr | Non-Compliance in Public Financial Management: A Case Study of a Local Government in Indonesia |
| title_full_unstemmed | Non-Compliance in Public Financial Management: A Case Study of a Local Government in Indonesia |
| title_short | Non-Compliance in Public Financial Management: A Case Study of a Local Government in Indonesia |
| title_sort | non-compliance in public financial management: a case study of a local government in indonesia |
| url | http://hdl.handle.net/20.500.11937/68412 |