How do Government Financial Statement Preparers Adapt to Accrual Accounting?

DOI

10.2991/icobame-18.2019.60How to use a DOI?

Keywords

government; accrual accounting; adaptation; socio-technical

Abstract

This paper aims to explore how government financial report preparers adapt to accrual accounting. This study uses data on interviews, observations, and documents about city governments in Indonesia. This study uses a case study method to explain the phenomena that occur. Categorization techniques use open coding, axial coding, and selective coding. This study reveals that financial report compilers not only deal with technical issues such as a basic understanding of accrual accounting systems, but they also face problems of social interaction such as inertia and sectoral egos in preparing accurate and timely financial reports.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Hendrawan Santosa Putra
AU  - Tri Jatmiko Wahyu Prabowo
PY  - 2019/07
DA  - 2019/07
TI  - How do Government Financial Statement Preparers Adapt to Accrual Accounting?
BT  - Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018)
PB  - Atlantis Press
SP  - 280
EP  - 282
SN  - 2352-5428
UR  - https://doi.org/10.2991/icobame-18.2019.60
DO  - 10.2991/icobame-18.2019.60
ID  - Putra2019/07
ER  -