Hasanuddin University

Landscape of Accrual Basis: The Absent of Political Will in Preventing Dysfunctional Behaviour in Indonesia

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dc.contributor.author Syarifuddin, Syarifuddin
dc.date.accessioned 2018-05-23T09:40:54Z
dc.date.available 2018-05-23T09:40:54Z
dc.date.issued 2018-05-23
dc.identifier.uri http://repository.unhas.ac.id/handle/123456789/27276
dc.description.abstract This study aims to reveal the failure of accrual accounting to creating good governance and clean government in local governments in Indonesia. The motivation of this study is to see the rapidly growth of accrual based in Indonesia and how the corruption cases involving government officials also increase. In connection with this objective, the study explains practical perspective of political intervention in the process of adopting accrual accounting and examines the community role in accrual accounting implementation using critical phenomenology method. The findings of this study are how accrual basis encourage deviant behaviour in public sector thus good governance and clean government cannot be realized. Accrual basis in this regard becomes a means for actors to conceal fraud by using the accrual basis weaknesses to allow creative accounting. en_US
dc.language.iso en en_US
dc.subject Accrual; accounting; public sector; good governance; clean government; Indonesia en_US
dc.title Landscape of Accrual Basis: The Absent of Political Will in Preventing Dysfunctional Behaviour in Indonesia en_US
dc.type Article en_US
dc.UNHAS.email syarifuddin@fe.unhas.ac.id en_US
dc.UNHAS.Fakultas Fakultas Ekonomi dan Bisnis en_US
dc.UNHAS.Prodi Akuntansi en_US
dc.UNHAS.idno 196302101990021001 en_US


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