Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments

Adhikari, Pawan; Kuruppu, Chamara; Matilal, Sumohon

doi:10.1016/j.accfor.2013.01.001

Cited by 90 publications

(219 citation statements)

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“…In fact, this lack of focus on human agents and their actions within organisations has been a key weakness of the earlier institutional-based studies (Dillard, Rigsby, & Goodman, 2004;Tsamenyi, Cullen, & Gonzalez, 2006). Recent studies drawing on new institutionalism have therefore acknowledged that the support and competence of organisational actors (for instance, bureaucrats and accountants) can play a vital role in the institutionalisation/deinstitutionalisation of public sector accounting reforms in a specific context (Hyndman & Connolly, 2011;Pollanen & Loiselle-Lapointe, 2012;Adhikari, Kuruppu, & Matilal, 2013). Claims have been made that it is due to the involvement of actors at different levels that organisations respond differently to similar reforms, leading to diverse outcomes.…”

Section: Introductionmentioning

confidence: 99%

“…The mimetic mechanism is concerned with emulating the ubiquitous practices in the field which have a tag of being successful and modern. A stream of public sector literature draws on these three mechanisms to explain how the adoption of accrual accounting has become an integral element of legitimacy-seeking behaviour, thereby illuminating the case of accounting choices within organisations (Carpenter & Feroz, 2001;Adhikari, Kuruppu, & Matilal, 2013;Irvine, 2008;Ball & Craig, 2010). Ensuring legitimacy has been indispensable for public sector entities, not only to avoid critical questions regarding their activities but also to portray their image as modern and rational organisations in their operating contexts.…”

Section: Introductionmentioning

confidence: 99%

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Implementing public sector accruals in OECD member states: Major issues and challenges

Adhikari

Gårseth‐Nesbakk

2016

Accounting Forum

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Drawing on extended new institutional theory, this paper has striven to make heard the voices of accountants, budget officers, and policy makers involved in implementing public sector accruals in different OECD member states. Such voices of the organisational actors and the challenges that they are encountering in the process of implementing accrual accounting and budgeting in their specific settings are missing in the existing public sector accruals literature.The empirical findings of the study demonstrate that the political and technical ambiguities in implementing public sector accruals across countries are much broader than outlined in the academic work and presented in the reports and studies of the proponents. Such challenges, when cascaded down to the organisational level, have brought about vast uncertainty and confusion amongst most of the budget and treasury officers who deal with public sector accruals in their specific jurisdictions, threatening the legitimacy at the organisational level.More communication and collaboration amongst the actors at institutional, organisationalfield and organisational levels are therefore needed to build a coherent body of knowledge in facilitating public sector accruals reforms across countries.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Implementing public sector accruals in OECD member states: Major issues and challenges

Adhikari

Gårseth‐Nesbakk

2016

Accounting Forum

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“…Kondisi ini identik dengan kondisi awal sebagian besar negara lain yang mengimplementasikan SAP akrual (Adhikari, Kuruppu, & Matilal 2013;BuneaBontas & Petre 2009;Ridder et al 2005;Tickell 2010). Stigma pemerintahan pusat dan daerah yang tidak produktif, tidak efisien, kurang inovatif, minus kreativitas dengan pelayanan yang lamban dan berbelit harus dihilangkan.…”

Section: Kontribusi Kapabilitas Penginderaanunclassified

Kapabilitas Dinamis, Implementasi Sistem Akuntansi Pemerintahan dan Kualitas Laporan Keuangan SKPD (Studi pada Pemerintah Kabupaten Kediri)

Bondan¹,

Djamhuri²,

Rosidi³

2017

jak

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ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh konstruk kapabilitas dinamis organisasi dan kontribusi masing-masing dimensinya terhadap implementasi Sistem Akuntansi Pemerintahan (SAP) berbasis akrual dan dampak implementasi SAP terhadap kualitas laporan keuangan yang dihasilkan Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Kediri. Dimensi kapabilitas dinamis yang digunakan dalam penelitian ini meliputi kapabilitas penginderaan, kapabilitas belajar, kapabilitas integrasi, dan kapabilitas koordinasi. Metode penelitian yang digunakan adalah penelitian kuantitatif-eksplanatif dengan sasaran penelitian meliputi para Pejabat Penatausaha Keuangan (PPK) dan pegawai yang membantu PPK secara langsung dalam pekerjaan akuntansi SKPD. Survei dilaksanakan pada 32 SKPD dan datanya dianalisis secara statistik dengan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa konstruk kapabilitas dinamis berpengaruh terhadap implementasi SAP. Dimensi yang paling berkontribusi dalam membentuk kapabilitas dinamis adalah kapabilitas integrasi yang kemudian disusul dengan kapabilitas koordinasi, kapabilitas belajar, dan kapabilitas penginderaan. Penelitian juga membuktikan bahwa implementasi SAP berpengaruh terhadap kualitas laporan keuangan.Kata kunci: Kapabilitas dinamis; kualitas laporan keuangan; Standar Akuntansi Pemerintahan. ABSTRACT This research aims to examine the influence of organization's dynamic capability construct and each of its dimensions on the implementation of accrual-based Government Accounting Standard (GAS) and the impact of such implementation on the financial statement quality produced by Regional Work Units of Kediri District. The dynamic capability dimensions used in this study are sensing, learning, integrating, and coordinating capabilities. The quantitative-explanatory research approach is applied. Unit analysis of this study is financial administration officers and the assisting staffs being in charge of the Regional Work Units' accounting work. Survey conducted in 32 Regional Work Units and the data were analysed using Structural Equation Modeling (SEM).The result of the analysis shows that dynamic capability construct influences the GAS implementation. The most significant dimension that shape the dynamic capability is integrating capability, following by coordinating capability, learning capability, and sensing capability. The research also demonstrates that the implementation of the GAS affects the quality of financial statement.Keywords: Dynamic capability; Government Accounting Standard; quality of financial statement. PENDAHULUANKualitas laporan keuangan di sektor pemerintahan mendapatkan fokus perhatian global yang semakin besar akhir-akhir ini seiring dengan kegagalan ekonomi Yunani yang berdampak luas terhadap negara-negara di Uni-Eropa, Amerika, dan Asia. George Serafeim, seorang profesor dari sekolah bisnis Harvard, yang dikutip dalam Akuntan Indonesia (2015) menyebut krisis utang di negeri para dewa tersebut dipicu karena kurangnya informasi keuangan yang berkualitas ...

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“…Some previous research show that governments in some countries in southern hemisphere apply accounting tools in government entities because of external pressures rather than internal organization needs [1,5,7]. Therefore, this study attempts to find out the logical thinking on why budget is important to government entities.…”

Section: Introductionmentioning

confidence: 99%

The institutional logics of local government budget in Indonesia

Palupi

Febiandra

2017

SHS Web Conf.

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Abstract. This study asks how and why a local government settings budget. It aims to deliver an understanding on how a government entity perceives that budget is important element to manage public expenditures. It uses the S local government in Indonesia as a case study. This study applies Institutional Logics Theory as a theoretical framework in order to analyze data. Data is collected by interviewing seven key persons who directly involves in budgeting process. This research shows that the budgeting process includes determining the purposes of annual budget, setting up planned programs and actvities, determining the amount of revenue that will be collected, allocating resources to expenditures and setting up standar pricing. Some important points in the budgeting process are identified. Those are considering political aspect to determine local tax rate, focusing on competition with other local governments, fulfilling the political promise of local government leader to the constituents, involving community to determine planned program and activities, and allocating resources based on community basic needs. This study concludes that those points develop the institutional logics of politic and managerial in budget setting process.

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Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments

Cited by 90 publications

References 78 publications

Implementing public sector accruals in OECD member states: Major issues and challenges

Implementing public sector accruals in OECD member states: Major issues and challenges

Kapabilitas Dinamis, Implementasi Sistem Akuntansi Pemerintahan dan Kualitas Laporan Keuangan SKPD (Studi pada Pemerintah Kabupaten Kediri)

The institutional logics of local government budget in Indonesia

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