Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana

Yuhertiana, Indrawati (2015) Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana. Malaysian Accounting Review, 14 (1). pp. 50-64. ISSN 1675-4077

Abstract

The absence of a clear mapping of behavioural public sector accounting significantly motivates the conduct of this study. The role of behavioural accounting in accounting knowledge remains debatable despite the existence of widespread behavioural problems related to accounting and finance. Accordingly, a number of accounting articles published by the Indonesia National Symposium from 1999-2013 were reviewed to obtain an overview of the behavioural research development in the realm of accounting and financial administration. This study describes the behavioural phenomenon in government accounting in all stages of the state financial management cycle from budgeting planning to ratification, budget implementation, and accountability. The science of public sector accounting in Indonesia has developed along with the reform era, especially in terms of public sector reform since 2000.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Yuhertiana, IndrawatiUNSPECIFIED
Subjects: H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > Public accounting. Auditing
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 14
Number: 1
Page Range: pp. 50-64
Item ID: 14338
Uncontrolled Keywords: Behavioural accounting; Government; Budgeting cycle
URI: http://ir.uitm.edu.my/id/eprint/14338

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