Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana
The absence of a clear mapping of behavioural public sector accounting significantly motivates the conduct of this study. The role of behavioural accounting in accounting knowledge remains debatable despite the existence of widespread behavioural problems related to accounting and finance. Accordin...
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI) & Faculty of Accountancy
2015
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| Online Access: | https://ir.uitm.edu.my/id/eprint/14338/ |
| _version_ | 1848803456225116160 |
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| author | Yuhertiana, Indrawati |
| author_facet | Yuhertiana, Indrawati |
| author_sort | Yuhertiana, Indrawati |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | The absence of a clear mapping of behavioural public sector accounting significantly motivates the conduct of this study. The role of behavioural accounting in accounting knowledge remains debatable despite the existence of widespread behavioural problems related to
accounting and finance. Accordingly, a number of accounting articles published by the Indonesia National Symposium from 1999-2013 were reviewed to obtain an overview of the behavioural research development in the realm of accounting and financial administration. This study describes the behavioural phenomenon in government accounting in all stages of the state financial management cycle from budgeting planning to ratification, budget implementation, and accountability. The science of public sector accounting in Indonesia has developed along with the reform era, especially in terms of public sector reform since 2000. |
| first_indexed | 2025-11-14T21:39:32Z |
| format | Article |
| id | uitm-14338 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:39:32Z |
| publishDate | 2015 |
| publisher | Accounting Research Institute (ARI) & Faculty of Accountancy |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-143382016-08-24T01:24:50Z https://ir.uitm.edu.my/id/eprint/14338/ Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana mar Yuhertiana, Indrawati HJ Public Finance Public accounting. Auditing The absence of a clear mapping of behavioural public sector accounting significantly motivates the conduct of this study. The role of behavioural accounting in accounting knowledge remains debatable despite the existence of widespread behavioural problems related to accounting and finance. Accordingly, a number of accounting articles published by the Indonesia National Symposium from 1999-2013 were reviewed to obtain an overview of the behavioural research development in the realm of accounting and financial administration. This study describes the behavioural phenomenon in government accounting in all stages of the state financial management cycle from budgeting planning to ratification, budget implementation, and accountability. The science of public sector accounting in Indonesia has developed along with the reform era, especially in terms of public sector reform since 2000. Accounting Research Institute (ARI) & Faculty of Accountancy 2015 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/14338/1/AJ_INDRAWATI%20YUHERTIANA%20MAR%2015.pdf Yuhertiana, Indrawati (2015) Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana. (2015) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review.html>, 14 (1). pp. 50-64. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | HJ Public Finance Public accounting. Auditing Yuhertiana, Indrawati Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana |
| title | Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana |
| title_full | Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana |
| title_fullStr | Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana |
| title_full_unstemmed | Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana |
| title_short | Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana |
| title_sort | behavioural public sector accounting research in indonesia: a literature review / indrawati yuhertiana |
| topic | HJ Public Finance Public accounting. Auditing |
| url | https://ir.uitm.edu.my/id/eprint/14338/ https://ir.uitm.edu.my/id/eprint/14338/ |