Purpose -The purpose of this paper is to investigate the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG) using Smart PLS. Couched within an institutional theory framework, it explores a conceptual model developed to explain the hypothesised relationships between technical and organisational factors and the development and use of performance indicators and accountability practices. Design/methodology/approach -Surveys were sent to senior finance officers in all local governments (457) across Indonesia with a response rate of 21.4 percent being achieved. Smart PLS was used to assess the quality of the data and analyse the research model proposed. Findings -Findings revealed that ILGs developed performance indicators more to fulfil regulatory requirements than to make their organisation more effective and efficient. As a way of increasing the success of PMS implementation management commitment through good leadership was found to be a major contributor. Coercive pressure from central government impacted on the result as did normative isomorphism by way of widespread training by universities (and others) and the subsequent sharing of this knowledge. Practical implications -The findings will assist Indonesian central government formulate future government policy as well as design appropriate strategies for implementing the second wave of (bureaucratic) reform. Originality/value -Set in a local government environment in a developing country, this research is original and makes three major contributions. First, it provides an understanding of factors influencing the development and use of performance measures in the ILG context. Second, the use of Smart PLS is original in this context and fills a gap in the literature examining local government PMS. Last, the existence of institutional isomorphism reaffirms that this theory is still applicable in the twenty-first century and relevant as an explanator of the results in the context examined here.

This research explores the drivers behind the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG). It analytically assesses Indonesia's attempt to introduce a PMS by addressing three research questions: RQ1) Do organisations in developing countries actually use PMSs to aid decision-making and help plan for future performance improvement? RQ2) Do the three isomorphic pressures exist in the development and use of PMSs? and RQ3) If institutional isomorphism is evident, can accountability exist within the development and use of PMSs given these pressures. Design To assist in answering the research question, both closed and open-ended interview questions were developed. The questions were structured under four headingsaccountability, performance measurement, institutional isomorphism and others. In-depth interviews were conducted in 2010 with 24 Indonesian local governments targeted using purposive sampling. Both types of local government (regional and municipal) and both localities (Java and non-Java) were represented. A cross-section of participants ensured a range of responses from low-level officials to high-level managers in functions including administrative, finance, planning and audit, were obtained. Findings Results determined that although employees perceived coercive isomorphism as being a driver of ILG compliance with LAKIP, many councils were still not reporting and those that were, were not doing it well. Many councils lacked management motivation with some choosing to merely mimic (mimetic isomorphism) what others were doing. Better-resourced councils made use of external consultants or local universities where knowledge was shared (normative isomorphism). Practical implications An understanding of factors influencing the development and use of performance measures, in turn, can be used not only to improve PMSs in the future but to improve the quantity and quality of LAKIP reporting. Originality / Value The theoretical development and interpretation of this research is drawn from institutional theory with a major contribution being that it provides an in-depth conceptual overview and understanding of factors influencing the development and use of performance measures. Further, it fills a gap in the literature exploring PMSs and accountability in a developing countryin this case, Indonesia.

Standard Business Reporting (SBR) is an Australian government initiative aimed at enhancing business productivity by reducing compliance costs. This initiative commenced in 2010 and is based on an international reporting language, eXtensible Business Reporting Language (XBRL). To date, general awareness or knowledge of the program is limited and the adoption rate by businesses is far below the government's expectations. The objective of this paper is twofold. First, it describes in detail the different components of SBR and provides a clear overview of how the components work together. Second, it examines the issue of SBR adoption in Australia using the diffusion of innovation (DOI) model and the technology, organization, and environment (TOE) framework. Results show that the most relevant factor in the DOI model is relative advantage. Compatibility does not appear to be a problem to businesses but complexity potentially is an issue. Moreover, enhancing trialability and observability can help promote SBR. In the context of the technological perspective in the TOE framework, perceived costs is an obstacle to SBR adoption as insufficient information is available. The quality of SBR reports has hardly been mentioned or discussed but it is an important factor for the long term success of the SBR. The most salient issue in the organizational perspective is the lack of awareness and expertise on SBR and XBRL among business managers and accountants. In the environmental perspective, there is an increasing pressure for SBR adoption but the external support to help businesses appears to be insufficient. The discussions in this paper provide useful information to managers and accountants on how the SBR components work together. The findings also provide specific recommendations to the government agency in charge of SBR to help the further development and adoption of the program.

Abstract. The objective of this study is to explore the criteria of effective information technology governance processes employed in universities and their impact on the diffusion of appropriate technology to the base level users. From this analysis, we hope to develop a set of best practice guidelines for IT governance and related processes in respect of universities. This will realize significant benefits by providing a reference model or benchmark based on the key characteristics of IT governance that are most effective in achieving high levels of IT and business goal alignment, effective use of IT resources, and IT risk management.A large Australian university that is currently undergoing a major restructure of its IT governance process was selected to be the subject of this case study involving interviews and a survey of internal stakeholders. The results indicate there are still some problematic issues, but overall there is a perception of significant improvement in key areas of IT governance. Additionally the recognition by the university that IT governance is an ongoing process seems indicative of an IT governance structure that is rapidly improving in all accepted measures of effectiveness. A healthy sign of a good governance structure in this case is the IT governance-aware attitude of key members of the executive management.The survey results illustrate the effect IT governance constructs may have on the diffusion of technology in larger organizations where key business functions, such as research, rest substantially at the individual level. In this case a lack of lower-level consultation is perceived by staff as an impediment to the diffusion of technology appropriate to meeting user IT needs.

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