Indonesian Government Accounting Reform: A Case Study of Governmental Accounting and Budgeting Reform at Local Authority in Indonesia

ISBN 10: 3846527750 / ISBN 13: 9783846527757
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Indonesian Government Accounting Reform: A Case Study of Governmental Accounting and Budgeting Reform at Local Authority in Indonesia. N° de ref. de la librería

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Sinopsis: The author tried to view Indonesian local governmental accounting reform phenomena from a combination of neo institutionalism point of view and processual approach in interpretive research. In this context, the reform is basically a kind of institutionalization where an organization, in this case a local government, tries to instill new routines from its technical and institutional environment through various types of institutionalization modes such as coercive, mimetic, and normative. Based on his case study located at an East Java local authority camuflaged as ?Ratan Ombo?, it is found that the reform mostly performed during 2001 ? 2007 did not represent single mode of institutionalization, rather a hybrid one. The way new Indonesian local government accounting and budgeting introduced was decoupled from its underlying values such as objectivity, transparency and fairness as it should be confronted with unsupported millieu coming from local culture and actors? political interest. The implemented new mode of local government accounting has not succeeded yet in taking role as an eradicating tool of rampant corruption.

Biografía del autor: Ali Djamhuri, Ph.D is now a senior lecturer in accounting at the department of accounting, the Faculty of Economics and Business, Brawijaya University, Malang, Indonesia. Instead of lecturing (under and postgraduate)and research, he participates actively in the develoepment of public sector accounting and finance,specifically for local government.

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Djamhuri, Ali; Abdul Khalid, Siti Nabiha; Zainuddin, Yuserie
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Djamhuri, Ali; Abdul Khalid, Siti Nabiha; Zainuddin, Yuserie
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Descripción LAP Lambert Academic Publishing, Germany, 2012. Paperback. Estado de conservación: New. 220 x 150 mm. Language: English . Brand New Book ***** Print on Demand *****.The author tried to view Indonesian local governmental accounting reform phenomena from a combination of neo institutionalism point of view and processual approach in interpretive research. In this context, the reform is basically a kind of institutionalization where an organization, in this case a local government, tries to instill new routines from its technical and institutional environment through various types of institutionalization modes such as coercive, mimetic, and normative. Based on his case study located at an East Java local authority camuflaged as Ratan Ombo, it is found that the reform mostly performed during 2001 - 2007 did not represent single mode of institutionalization, rather a hybrid one. The way new Indonesian local government accounting and budgeting introduced was decoupled from its underlying values such as objectivity, transparency and fairness as it should be confronted with unsupported millieu coming from local culture and actors political interest. The implemented new mode of local government accounting has not succeeded yet in taking role as an eradicating tool of rampant corruption. Nº de ref. de la librería AAV9783846527757

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Descripción LAP LAMBERT Academic Publishing. Paperback. Estado de conservación: New. Paperback. 328 pages. Dimensions: 8.7in. x 5.9in. x 0.7in.The author tried to view Indonesian local governmental accounting reform phenomena from a combination of neo institutionalism point of view and processual approach in interpretive research. In this context, the reform is basically a kind of institutionalization where an organization, in this case a local government, tries to instill new routines from its technical and institutional environment through various types of institutionalization modes such as coercive, mimetic, and normative. Based on his case study located at an East Java local authority camuflaged as Ratan Ombo, it is found that the reform mostly performed during 2001 2007 did not represent single mode of institutionalization, rather a hybrid one. The way new Indonesian local government accounting and budgeting introduced was decoupled from its underlying values such as objectivity, transparency and fairness as it should be confronted with unsupported millieu coming from local culture and actors political interest. The implemented new mode of local government accounting has not succeeded yet in taking role as an eradicating tool of rampant corruption. This item ships from multiple locations. Your book may arrive from Roseburg,OR, La Vergne,TN. Paperback. Nº de ref. de la librería 9783846527757

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Descripción LAP LAMBERT Academic Publishing, 2012. Paperback. Estado de conservación: Good. Ships with Tracking Number! INTERNATIONAL WORLDWIDE Shipping available. May not contain Access Codes or Supplements. Buy with confidence, excellent customer service!. Nº de ref. de la librería 3846527750

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