Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

On the regulatory changes in government accounting development in Indonesia

On the regulatory changes in government accounting development in Indonesia The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia.Design/methodology/approachIt collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period.FindingsThe paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards.Research limitations/implicationsThis study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources.Practical implicationsThe study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research.Originality/valueA times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting in Emerging Economies Emerald Publishing

On the regulatory changes in government accounting development in Indonesia

Loading next page...
 
/lp/emerald-publishing/on-the-regulatory-changes-in-government-accounting-development-in-Zq2RaP7AkP
Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2042-1168
DOI
10.1108/jaee-10-2017-0097
Publisher site
See Article on Publisher Site

Abstract

The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia.Design/methodology/approachIt collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period.FindingsThe paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards.Research limitations/implicationsThis study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources.Practical implicationsThe study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research.Originality/valueA times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.

Journal

Journal of Accounting in Emerging EconomiesEmerald Publishing

Published: Aug 3, 2018

Keywords: Colonisation; Local government; Government sector; Accounting development; Post-colonisation

References