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Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government

Author

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  • Monir Mir
  • Harun Harun
  • Wahyu Sutiyono

Abstract

Informative and transparent financial information in the public sector is crucial for improving public sector management and eradicating corruption. Given this, Indonesia has reformed its public sector accounting, reporting and accountability systems by implementing a dual reporting system known as ‘cash towards accrual’, following similar reforms in developed countries. Drawing on the experience of five local governments (districts) in Indonesia, this study finds that the implementation of the dual reporting system has helped local governments to produce transparent and informative reports. However, the accrual‐based contents of the dual reports produced by the new reporting system are underused for decision making. In addition, there has been a significant increase in costs associated with the implementation of the new accounting regime in the jurisdictions studied. The study also finds that the ability of the users to use information generated by the new accounting system is more important than just a legal and mandatory requirement to use the new system.

Suggested Citation

  • Monir Mir & Harun Harun & Wahyu Sutiyono, 2019. "Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government," Australian Accounting Review, CPA Australia, vol. 29(1), pages 80-94, March.
    • Handle: RePEc:bla:ausact:v:29:y:2019:i:1:p:80-94
    DOI: 10.1111/auar.12232
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    Cited by:

    1. Rasa Kanapickiene & Greta Keliuotyte-Staniuleniene, 2019. "Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania," Economies, MDPI, vol. 7(4), pages 1-25, December.
    2. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    3. Blane D. Lewis & Adrianus Hendrawan, 2020. "The impact of public sector accounting reform on corruption: Causal evidence from subnational Indonesia," Public Administration & Development, Blackwell Publishing, vol. 40(5), pages 245-254, December.

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