his paper examine s wheth er public sector reforms in a developing count ry is consistent with the principles of new public management (NPM). It examines whether Indonesian public sector reforms from the late 1990s to 201 5 , specifically the adoption of accru al accounting , are motivated by NP M philosophy. Re view ing and analysing Government regulations and reports , the study finds that the reforms are an attempt to implement NPM , specifically in relation to five financial management aspects ( i.e. market - oriented, budgeting, performance management, financial reporting and auditing systems). H owever, the reforms are in consistent with the NPM philosophy of efficiency and effectiveness in public service provisions . By requiring the use of the existing system, the reforms actually created inefficiency. This research is novel in investigating the gap between 'ideal concepts' and examining practices in an emerging country context.
Prabowo, T.J.W., Leung, P., Guthrie, J. (2017). Reforms in Public Sector Accounting and Budgeting in Indonesia (2003-2015): Confusions in Implementation. JOURNAL OF PUBLIC BUDGETING, ACCOUNTING AND FINANCIAL MANAGEMENT, 29(1), 104-137.
Reforms in Public Sector Accounting and Budgeting in Indonesia (2003-2015): Confusions in Implementation
GUTHRIE, JAMES
2017
Abstract
his paper examine s wheth er public sector reforms in a developing count ry is consistent with the principles of new public management (NPM). It examines whether Indonesian public sector reforms from the late 1990s to 201 5 , specifically the adoption of accru al accounting , are motivated by NP M philosophy. Re view ing and analysing Government regulations and reports , the study finds that the reforms are an attempt to implement NPM , specifically in relation to five financial management aspects ( i.e. market - oriented, budgeting, performance management, financial reporting and auditing systems). H owever, the reforms are in consistent with the NPM philosophy of efficiency and effectiveness in public service provisions . By requiring the use of the existing system, the reforms actually created inefficiency. This research is novel in investigating the gap between 'ideal concepts' and examining practices in an emerging country context.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.