Institutional Innovation in Development Administration to Respond the Problems of Transparency and Accountability: A case study of “Accounting Clinic” in Aceh Tamiang Regency, Indonesia

DOI

10.2991/icpm-16.2016.65How to use a DOI?

Keywords

development administration, accounting clinic, transparency, accountability

Abstract

One of the problems of development administration in developing countries is the transparency and accountability in the management of local development budgets. In Indonesia, the indication can be identified from the weak preparation and presentation of financial statements of local government. There are still many financial statements which do not fulfill the accounting standards of government. As a result, most of the district / city government did not obtain good results of the audit opinion from the Financial Auditor Board. To increase transparency and accountability in the management and financial area, Aceh Tamiang Regency in Aceh Province undertook an institutional innovation in the form of "Accounting Clinic" in 2013. The innovative approach to financial management in this new autonomous region facilitates three functions performed by the accounting clinic: (1) the implementation of accounting services and educational and mini training issues, (2) review of accounting policies and the district government accounting system, (3) the implementation of simulation preparation of financial statements; and (4) the implementation of the supervision and assistance in the preparation of financial statements. This case study explored the process of establishing institutional innovation in the form of accounting clinic and its success in obtaining unqualified audit opinion from the Financial Audit Board in 2015.

Copyright

© 2016, 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/).

Download article (PDF)

TY  - CONF
AU  - Slamet Rosyadi
AU  - Wita Ramadhanti
PY  - 2016/07
DA  - 2016/07
TI  - Institutional Innovation in Development Administration to Respond the Problems of Transparency and Accountability: A case study of “Accounting Clinic” in Aceh Tamiang Regency, Indonesia
BT  - Proceedings of the 2016 International Conference on Public Management (ICPM 2016)
PB  - Atlantis Press
SP  - 244
EP  - 246
SN  - 2352-5428
UR  - https://doi.org/10.2991/icpm-16.2016.65
DO  - 10.2991/icpm-16.2016.65
ID  - Rosyadi2016/07
ER  -