Bureaucratic Structure Aspect in Implementation of Indonesian Finance Policy About Accrual Based Accounting in Local Government
Sri Suwitri Koesdali, Hadiyati Munawaroh, Y Warella
Sri Suwitri Koesdali
Available Online August 2014.
- 10.2991/icpm-14.2014.24How to use a DOI?
- Accrual,Fragmentation,Implementation, SOP
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
- © 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/).
Cite this article
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 -