The Adoption of IPSAS (Accrual Accounting) in Indonesian Local Government: A Neo-Institutional Perspective

Boolaky, Pran Krishansing; Mirosea, Nitri; Omoteso, Kamil

doi:10.1080/01900692.2019.1669047

Cited by 9 publications

(17 citation statements)

References 53 publications

(57 reference statements)

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“…The existing IPSAS literature shows constraints in IPSAS accrual implementation. The first view is that IPSAS accrual is constrained by contextual factors, such as political support (Boolaky et al, 2020;Harun and Robinson, 2010;Mnif and Gafsi, 2020), inadequate knowledge (Harun and Robinson, 2010;Moretti, 2016;Sellami and Gafsi, 2020) and poor accounting and information systems (G omez- Villegas et al, 2020;Moretti, 2016). The second view is that IPSAS accrual itself is problematic.…”

Section: Previous Literature On Ipsas Accrualmentioning

confidence: 99%

“…Although accrual accounting is facilitated or constrained by cultural, political, legal and capacity factors (see, for example, Boolaky et al, 2020;G omez-Villegas et al, 2020;Mbelwa et al, 2019;Mnif and Gafsi, 2020), there are technical issues related to its implementation (see, for example, Anessi-Pessina et al, 2020;Lombardi et al, 2021;Ruz Far ıas, 2020;Vinnari and N€ asi, 2008). Some scholars have questioned the existing global approach of IPSAS accrual (see, for example, Anessi-Pessina et al, 2020;Baskerville and Grossi, 2019;Jayasinghe et al, 2021), while others have shown low levels of compliance (Harun et al, 2012).…”

Section: Introductionmentioning

confidence: 99%

“…Although accrual accounting is facilitated or constrained by cultural, political, legal and capacity factors (see, for example, Boolaky et al. , 2020; Gómez-Villegas et al.…”

Section: Introductionmentioning

confidence: 99%

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The magic of IPSAS accrual: the real without reality

Mkasiwa

2022

IJPSM

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PurposeThis study examines the controversial success of the International Public Sector Accounting Standards (IPSAS) accrual implementation, using the case of Tanzania.Design/methodology/approachInterviews, documentary reviews and observations were used for data collection. This study draws on the spectacle theory for data analysis.FindingsThe findings demonstrate that IPSAS accrual was a spectacle during its production and consumption. The features and forms of the spectacle were revealed in IPSAS accrual during its production and affirmed by actors during its consumption. Further affirmation of IPSAS accrual as the spectacle was revealed through communication of good news and the hiding of bad news. The outcome was the alleged roles of IPSAS accrual.Research limitations/implicationsThe study is limited as it was conducted in only one country. The controversial success is global and calls for further research in other parts of the world.Practical implicationsThe International Monetary Fund should stop recommending implementation of IPSAS accrual along with cash basis as the two systems are incompatible. Moreover, government officials should have alternative thinking presenting a different view of the world, so as to avoid being passive, and focus on reality rather than appearance.Originality/valueThis study is the first to explain the controversial success of IPSAS accrual implementation. It demonstrates the usefulness of spectacle theory in the field of accounting research, especially in the context of reform implementation. Moreover, this study confirms that IPSAS accrual is a spectacle (Uddin et al., 2011).

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Section: Previous Literature On Ipsas Accrualmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The magic of IPSAS accrual: the real without reality

Mkasiwa

2022

IJPSM

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“…Namun, meskipun IPSAS telah ditunjuk sebagai referensi dalam penyusunan laporan keuangan di dunia, masih terdapat negara yang menerapkan basis akrual tetapi tidak mengacu pada IPSAS (Kartiko et al, 2018). Salah satu contohnya adalah Amerika Serikat, yang mengacu pada Generally Accepted Accounting Principles (GAAP) (Sanko & Koldovskyi, 2017 (Boolaky et al, 2020). Oleh karena SAP merupakan konsiderans bagi peraturan turunan lainnya, maka seharusnya telah terdapat harmonisasi dengan IPSAS.…”

Section: Penelitian Terdahuluunclassified

Realitas Penatausahaan Piutang Pajak Pemerintah

Pratiwi

Martani

2021

ITRev

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The Audit Board of the Republic of Indonesia (BPK) had findings on tax receivables in the last seven years, indicate that the DGT has not managed tax receivables properly. This study aims to analyze problems in the administration of tax receivables at DGT, benchmarking with other countries, and provide suggestions to solve these problems. This study uses a qualitative method with case studies at the DGT and some other tax authorities as multiple units of analysis. Data collection are carried out through interviews and documentation. The results show several problems in the administration of tax receivables at DGT that lead to the system, Taxpayer Account application, regulation, human resource, and exchange of information. Some suggested solutions to solve these problems are integrating existing systems in DGT, developing Taxpayer Accounts, improving the quality of human resources and conducting regular supervision, revised PER-08/PJ./2009 and affirming rules for DGT's recurring business processes, and building a data exchange system between the DGT and the Tax Court as well as the DGT and Directorate General of the Treasury

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“…IPSAS adoption by municipalities in Indonesia took a lot of time. The main drivers that affected the speed of IPSAS adoption were the timing and frequency of council meetings, opposition representatives in the councils, pressure from the supreme audit office and religious beliefs and practices (Boolaky at al., 2019).…”

Section: Prior Researchmentioning

confidence: 99%

Accounting Reform and IPSAS Adoption in Greece

Chytis¹,

Georgopoulos²,

Tasios³

et al. 2020

ERSJ

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Purpose: The study aims to investigate the level of acceptance and preparation of the Local Administration Organizations regarding the adoption of International Public Sector Accounting Standards (IPSAS) in Greece. Design/Methodology/Approach: In order to accomplish this purpose a survey was realized by addressing a questionnaire to officers and employees of the finance department of 325 municipalities in Greece and to the elected representatives who are responsible for their financial management and reporting. Findings: The results from 58 municipalities that participated in the research show that even though the officers and employees of the finance department of municipalities are not familiar with IPSAS, there is a wide acceptance of the need to implement them. It was also concluded that municipalities in Greece are not prepared for the accounting change and the adoption of IPSAS. Overall, Greece appears to be at a premature stage with delays observed in the implementation of existing enacted reforms. Practical Implications: The study provides useful insights on IPSAS implementation process for all the parties engaged in public administration reform such as regulators, standard setters, institutional organizations as well as to countries that are in process or planning to adopt IPSAS. Originality/value: To the knowledge of the authors this is the first study that has examined in depth the perceptions and attitudes of Local Administration Organizations in Greece regarding IPSAS adoption.

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The Adoption of IPSAS (Accrual Accounting) in Indonesian Local Government: A Neo-Institutional Perspective

Cited by 9 publications

References 53 publications

The magic of IPSAS accrual: the real without reality

The magic of IPSAS accrual: the real without reality

Realitas Penatausahaan Piutang Pajak Pemerintah

Accounting Reform and IPSAS Adoption in Greece

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