Accounting Change and Institutional Capacity: The Case of a Provincial Government in Indonesia
This study examines a reporting system change of a provincial government in Indonesia. The study also draws attention to the institutional capacity of the provincial administration andimplementation problems it encountered in adopting an accrual accounting system. Following the work of Lapsley and P...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2012-06-01
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| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | http://ro.uow.edu.au/aabfj/vol6/iss2/4 |