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Table 1: Studies on Implementation of Accounting-Related Public

Sector Reform in Indonesia

Author(s)

Achmad (2012)

Akbar et. al. (2012)

Harun & Kamase (2012)

Mir & Sutiyono (2013)

Types of Study

An emirical study to assess the ublic e!enditure mana"ement re#orm in

$ndonesia (in %hich shi#t to accrual accountin" is one o# the a"enda)

A aer inesti"atin" the imlementation o# er#ormance measurement systems in

$ndonesia local "oernments

A study that e!amines reortin" system chan"e in a roincial "oernment in

$ndonesia and its relation %ith institutional caacity A study that inesti"ates %hy

the number o# un#aorable audit reorts #or local "oernments has increased

desite dierse "oernmental accountin" re#orm a"endas

Findings Related to Accounting Reform

'he resent accountin" system still #ocuses on resentin" the reorts #or #inancial

accountability reasons and #ails to suort mana"erial decision makin" rocesses.

ocal "oernments deeloed er#ormance indicators merely to #ul#ill re"ulatory

re*uirements than to imroe e##ectieness and e##iciency o# or"ani+ations

'he olicy to adot the ne% accountin" re#orm #ails to reco"ni+e a lo% leel o#

institutional caacity o# local administrations.

'here is seudo demand #or accountin" in#ormation #or decisionmakin" but in

reality, the ublic o##icials rarely use accountin" in#ormation #or decisionmakin"

uroses.

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-rom 'able 1, it can be understood that imlementation issues in

ostre#ormation are similar to those o# the accountin" re#ormattemt in the reious eriods. 'he recurrin" roblems are mostly

in lo% institutional caability (Harun & Kamase, 2012) and that

accountin" in#ormation roduced by the ne% system is not bein"

used #or mana"erial decisionmakin" rocess (Achmad, 2012

Akbar et. al., 2012 and Mir & Sutiyono, 2013).