Accrual-Based Accounting Infrastructures in Indonesian Local Government

Hamdani ., Etty Murwaningsari, Haryono Umar, Sekar Mayangsari


We examine accrual-based accounting infrastructure in Indonesian local government (provinces and municipalities), by interviewing officials and analysing their qualitative responses using Nvivo 12 software. We find that the success of accrual accounting depends on the commitment and understanding of local officials, and the most important part of infrastructure is policy regulations and systemscreating and reviewing financial reports. Interestingly, an academic accounting background is not essential for staff due to availability of computerised Accounting Information Systems (SIA).

Keywords: Accrual-based accounting infrastructure, Local government, New Public Management, Nvivo

DOI: 10.7176/RJFA/10-6-01

Publication date:March 31st 2019

The PDF version of the article is temporarily not available due to ethical concerns on authorship and affiliation information.

Download the IISTE publication guideline!

To list your conference here. Please contact the administrator of this platform.

Paper submission email:

ISSN (Paper)2222-1697 ISSN (Online)2222-2847

Please add our address "" into your email contact list.

This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.

Copyright ©