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Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government

Author

Listed:
  • Harun Harun
  • Yi An
  • Abdul Kahar

Abstract

This article provides insights into the implementation of New Public Management (NPM) practices in Indonesia, including the introduction of an accrual accounting system for local government. The adoption of NPM practices was part of political, economic and public sector reforms introduced after 1998. The article discusses the background and obstacles to the reforms and the nature of the accrual accounting system adopted by Indonesian local government. Finally, the authors make recommendations for policy-makers in Indonesia and other developing nations.

Suggested Citation

  • Harun Harun & Yi An & Abdul Kahar, 2013. "Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government," Public Money & Management, Taylor & Francis Journals, vol. 33(5), pages 383-388, September.
    • Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:383-388
    DOI: 10.1080/09540962.2013.817131
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    References listed on IDEAS

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    1. Hill,Hal, 2000. "The Indonesian Economy," Cambridge Books, Cambridge University Press, number 9780521663670, October.
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