Balancing Books

Indonesia's Journey with Accrual Accounting

Kevan Joey

$58.95 $50.48

Paperback

Not in-store but you can order this
How long will it take?

Availability Information

We source books from suppliers in Australia and overseas. For books we don't currently have in stock, the time it takes to get them from our suppliers can vary widely - from a few days to a few months - so we check each book with each supplier to determine the expected time it will take to be supplied to us.

We then advise you accordingly. If the time taken to get any book is too long for you, you can let us know and we will cancel or adjust your order, and refund as required.

To find out the anticipated arrival time for specific items prior to ordering, please contact us by phone or email:

Phone +61 2 9264 3111, or 1800 4 BOOKS (1800 4 26657) if outside Sydney:
option 1 Abbey's Bookshop (Crime, History, Science, Kids & more) • info@abbeys.com.au
option 2 Language Book Centre (ESL & Foreign Languages) • language@abbeys.com.au
option 3 Galaxy Bookshop (Sci-fi, Fantasy, Romance, Graphic Novels) • sf@galaxybooks.com.au

QTY:

English

Indie Publisher
01 November 2023

Accounting; Financial accounting

Summary
Details

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: Kevan Joey
Imprint: Indie Publisher
Dimensions: Height: 229mm, Width: 152mm, Spine: 12mm
Weight: 304g
ISBN: 9798868963407
Pages: 202
Publication Date: 01 November 2023
Audience: General/trade , ELT Advanced
Format: Paperback
Publisher's Status: Active