UNINTENDED OUTCOME IN IMPLEMENTING PUBLIC SECTOR ACCOUNTING REFORMS IN ACHIEVING GREATER ACCOUNTABILITY OF GOVERNMENT

Asvi Maschuroh, Indrawati Yuhertiana

Abstract


This article describes and shows the development of public sector accounting reforms in Indonesia in strengthening accountability, and creating transparency concerning public sector accounting to help promote better governance. This article also provides insight into the application of New Public Management Practices (NPM) in Indonesia, including the introduction of an accrual accounting system for local governments. The application of NPM practices is part of the political, economic, and public sector reforms introduced after 1998, which addresses the background and barriers to reform and the nature of the accrual accounting system adopted by Indonesian local governments. The main contribution of this study is to show how the political traditions of a nation accept the adoption of New Public Management Practices (NPM) and engage the wider public in discourse about accounting reform in the public sector. The results of our observations indicate that the development of public accounting reforms cannot be maximized because it is hindered by a lack of staff with adequate accounting skills and shows undesirable results due to the rush to copy public sector financial management techniques from different country contexts, especially when there are differences of opinion significant regarding the precise design of these reforms among influential policy-making institutions. Apart from that, this study also provides an understanding of the public sector reform society in the context of a diverse nation that has long been subject to colonialism and military leadership. The problem is rooted in the central government being reluctant to modernize the human resource management systems used in local governments and rapid changes in the rules imposed by the central government regarding local government accounting systems. In other words, the new reporting rules have not been supported by the appropriate modernization of the human resource management system. Even though Indonesia has introduced a decentralization policy for local governments, reporting and human resource management are still controlled by the central government. Our Government needs to recognize the need for modern human resources and a new public management system to make this change work.

 

Keywords: Accounting Reform, Public Accounting Sector, New Public Management, Unintended Outcome


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DOI: https://doi.org/10.31326/.v2i2.778

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