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The meaning behind accrual accounting at a local government in Indonesia

Author

Listed:
  • YUDI Y.

    (University of Brawijaya)

  • SUDARMA M.

    (University of Brawijaya)

  • DJAMHURI A.

    (University of Brawijaya)

  • BARIDWAN Z.

    (University of Brawijaya)

Abstract

This interpretive study was aimed to reveal the meaning behind the implementation process of accrual accounting at the government of Jambi City, Indonesia. Data were analyzed with Social Construction Theory suggested by Berger and Luckmann. The study found that the implementation of accrual accounting at the government of Jambi City involves two phases. The first phase is preparation, consisting of activities to prepare human resource, to build the application system of financial accounting, and to modify organizational structure. The second phase is execution, comprising activities to implement the application of SIPKD. Analysis toward the phases with regard to the Social Construction Theory on the implementation process of accrual accounting reveales that the meaning behind accrual accounting is reduction of technical and social role played by government accountant in the job of government accounting at Jambi City.

Suggested Citation

  • Yudi Y. & Sudarma M. & Djamhuri A. & Baridwan Z., 2016. "The meaning behind accrual accounting at a local government in Indonesia," Russian Journal of Agricultural and Socio-Economic Sciences, CyberLeninka;Редакция журнала Russian Journal of Agricultural and Socio-Economic Sciences, vol. 58(10), pages 94-110.
    • Handle: RePEc:scn:031261:16967624
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