publication . Other literature type . Article . 2013

e

Monir Mir; Wahyu Sutiyono;
  • Published: 01 Dec 2013
  • Publisher: University of Wollongong Library
Abstract
Indonesia has taken initiatives to reform its public sector financial management. One of the reform agendas was to introduce ‘cash to accrual’ accounting for improved financial reporting. It is expected that improved financial reporting will enhance financial accountabilities of the governmental agencies and will assist both internal and external decision makers whose decisions will be based on the financial reports. However, it has been observed that there is a significant increase in the number of qualified audit reports when these financial reports were audited. This also means that these financial reports are lacking in providing true and fair views on the f...
Subjects
free text keywords: Public sector reform, New public management, Financial management, Local government, Indonesia, Business, HF5001-6182, General Business, Management and Accounting, Finance, Accrual, Public finance, business.industry, Accounting, Audit, Accounting information system, Governmental accounting, Public sector, Economic policy
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publication . Other literature type . Article . 2013

e

Monir Mir; Wahyu Sutiyono;