Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government
Journal Publication ResearchOnline@JCUHarun, Harun;An, Yi;Kahar, Abdul
Abstract
This article provides insights into the implementation of New Public Management (NPM) practices in Indonesia, including the introduction of an accrual accounting system for local government. The adoption of NPM practices was part of political, economic and public sector reforms introduced after 1998. The article discusses the background and obstacles to the reforms and the nature of the accrual accounting system adopted by Indonesian local government.
Journal
Public Money & Management
Publication Name
N/A
Volume
33
ISBN/ISSN
1467-9302
Edition
N/A
Issue
5
Pages Count
6
Location
N/A
Publisher
Taylor & Francis
Publisher Url
N/A
Publisher Location
N/A
Publish Date
N/A
Url
N/A
Date
N/A
EISSN
N/A
DOI
10.1080/09540962.2013.817131