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Balancing Books: Indonesia's Journey with Accrual Accounting by Kevan Joey at Abbey's Bookshop,
Balancing Books: Indonesia's Journey with Accrual Accounting
— —
Kevan Joey

Balancing Books

Indonesia's Journey with Accrual Accounting

Kevan Joey

$58.95   $50.48

Paperback

Not in-store but you can order this
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English
Indie Publisher
01 November 2023
Accounting; Financial accounting
This research is inspired by the complexities of the adoption of accrual accounting, which

have been widely explored in public sector accounting literature. This research intends to

explore the adoption of accrual accounting in the Indonesian public sector.

Using case-based research the research is underpinned by theory to interpret the process of

accrual accounting adoption in Indonesia and adopts qualitative research methods,

including in-depth interviews with senior regulators of public sector reform in Indonesia

and extensive reviews of documents and archives, to construct a historical analysis of

public sector accounting in Indonesia.

Paper one identifies events that stimulated the adoption of accrual accounting in

Indonesia. In-depth interviews were conducted with senior accountants involved in setting

the regulations of these public sector reforms in order to gain insight into the motivations

for adoption and the decision-making process of implementation. These interviews reveal

two milestones in the process of public sector accounting reform in Indonesia. The first

was the ratification of the Law of State Finance No. 17/2003, in which there was a

stipulation that governments (both central and local governments) should implement

accrual accounting in 2008. Interviewees stated that this implementation of accrual

accounting was motivated by a desire to avoid sanctions from the International Monetary

Fund (IMF). The Government of Indonesia expected the IMF to provide bailout funds to

restore the Indonesian economy, which had been devastated by the 1997 Asian Financial

Crisis.
By:  
Imprint:   Indie Publisher
Dimensions:   Height: 229mm,  Width: 152mm,  Spine: 12mm
Weight:   304g
ISBN:   9798868963407
Pages:   202
Publication Date:  
Audience:   General/trade ,  ELT Advanced
Format:   Paperback
Publisher's Status:   Active

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