Implementation of Accrual Basis on Government Accounting in Indonesia – A Step towards Accountability
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 OE...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2017
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| Online Access: | https://eprints.nottingham.ac.uk/45919/ |
| _version_ | 1848797219896950784 |
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| author | Mokhamad Meydiansyah Ashari, MMA |
| author_facet | Mokhamad Meydiansyah Ashari, MMA |
| author_sort | Mokhamad Meydiansyah Ashari, MMA |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | 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 |
| first_indexed | 2025-11-14T20:00:24Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-45919 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:00:24Z |
| publishDate | 2017 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-459192018-04-10T15:01:28Z https://eprints.nottingham.ac.uk/45919/ Implementation of Accrual Basis on Government Accounting in Indonesia – A Step towards Accountability Mokhamad Meydiansyah Ashari, MMA 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 2017-09-15 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/45919/1/Dissertation_20170915_1000_nett.pdf Mokhamad Meydiansyah Ashari, MMA (2017) Implementation of Accrual Basis on Government Accounting in Indonesia – A Step towards Accountability. [Dissertation (University of Nottingham only)] |
| spellingShingle | Mokhamad Meydiansyah Ashari, MMA Implementation of Accrual Basis on Government Accounting in Indonesia – A Step towards Accountability |
| title | Implementation of Accrual Basis on Government Accounting
in Indonesia – A Step towards Accountability |
| title_full | Implementation of Accrual Basis on Government Accounting
in Indonesia – A Step towards Accountability |
| title_fullStr | Implementation of Accrual Basis on Government Accounting
in Indonesia – A Step towards Accountability |
| title_full_unstemmed | Implementation of Accrual Basis on Government Accounting
in Indonesia – A Step towards Accountability |
| title_short | Implementation of Accrual Basis on Government Accounting
in Indonesia – A Step towards Accountability |
| title_sort | implementation of accrual basis on government accounting
in indonesia – a step towards accountability |
| url | https://eprints.nottingham.ac.uk/45919/ |