Public sector accounting reforms: assessing Indonesia’s readiness towards implementing accrual accounting

@inproceedings{Suparman2017PublicSA,
  title={Public sector accounting reforms: assessing Indonesia’s readiness towards implementing accrual accounting},
  author={Meiliana Suparman and A. K. Siti-Nabiha and Lian Kee Phua},
  year={2017}
}
The Indonesian government, following the global trends in adopting new public management practices, has seen the need for reforms in its public accounting practices. One of the reforms adopted by this country is the use of accrual based accounting system to improve the quality of financial reporting information and enhance public sector accountability and transparency. However, the introduction of a new accounting system is not an easy and simple process. There is a wide gap between changes to… CONTINUE READING

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