Bureaucratic Structure Aspect in Implementation of Indonesian Finance Policy About Accrual Based Accounting in Local Government

DOI

10.2991/icpm-14.2014.24How to use a DOI?

Keywords

Accrual,Fragmentation,Implementation, SOP

Abstract

Financial managementisan importantpartof thepublic administration. Implementation of Finance Policy of Indonesian Government about transparencyandaccountabilityin thefinancial managementsystemis connectedbythe financial report. Accrual-based financialreport has become ahallmarkof modernmanagement but its implementation is not easy. Transition from current accounting based to accrual based needs big changes and long terms project .The problems of accrual based implementation are more difficult in local government because of its characteristic of bureaucratic structure with SOPs and fragmentation

Copyright

© 2014, 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  - Sri Suwitri Koesdali
AU  - Hadiyati Munawaroh
AU  - Y Warella
PY  - 2014/08
DA  - 2014/08
TI  - Bureaucratic Structure Aspect in Implementation of Indonesian Finance Policy About Accrual Based Accounting in Local Government
BT  - Proceedings of the 2014 International Conference on Public Management (icpm-14)
PB  - Atlantis Press
SP  - 131
EP  - 136
SN  - 2352-5428
UR  - https://doi.org/10.2991/icpm-14.2014.24
DO  - 10.2991/icpm-14.2014.24
ID  - Koesdali2014/08
ER  -