A case study of governmental accounting and budgeting reform at local authority in Indonesia
| dc.contributor.author | Djamhuri, Ali | |
| dc.date.accessioned | 2014-11-03T02:13:34Z | |
| dc.date.available | 2014-11-03T02:13:34Z | |
| dc.date.issued | 2009 | |
| dc.description | PhD | en_US |
| dc.description.abstract | This interpretive case study is about accounting reform in a local government in East Java, Indonesia, whose pseudo name is Ratan Ombo Regency (ROR). Since 2001 Indonesian central government have introduced Performance based budgeting (PBB) and accrual double entry accounting to its local governments. New Institutional Sociology (NIS) as suggested, among others, by DiMaggio and Powell (1991), as well as the processual approach by Pettigrew (1997) are used to understand how the PBB and accrual accounting have been institutionalized in ROR with its technical and socio cultural characteristics. It is found that rapid, intensive, and extensive reform approach applied within a relatively short time period have only succeeded in institutionalizing the new systems ceremonially. The systems are loosely coupled from the existing ROR’s socio cultural realities. Though the new systems have challenged existing institutions in ROR, however, due to insufficient quantity and quality of ROR’s staff in accounting, rigidity of its bureaucratic culture, and the influence of Javanese concepts such as “pangreh praja” and “pamong praja”, it failed to be embedded in the organization life of ROR. Such institutionalization has given ROR an “unforgettable” experience, specifically when their several politicians were legally guilty connecting with budget issues. Low level and unclear usage of financial statements in decision making particularly due to its high financially dependent to central government was another cause for decoupling the new systems in ROR. Nevertheless, Increased anti corruption moves and audit by the government, seemed to be significant factors in attaching the new systems with their underpinning values. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/244 | |
| dc.language.iso | en | en_US |
| dc.subject | Management | en_US |
| dc.subject | Governmental accounting | en_US |
| dc.subject | Budgeting reform | en_US |
| dc.subject | Local authority | en_US |
| dc.title | A case study of governmental accounting and budgeting reform at local authority in Indonesia | en_US |
| dc.title.alternative | An institutionalist perspective | en_US |
| dc.type | Thesis | en_US |
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