Institutionalization of accrual accounting in the Indonesian public sector

Journal of Accounting and Organizational Change

Volumn 8, Issue 3, 2012, Pages 257-285

  Harun, Harun ^a   Van Peursem, Karen ^b   Eggleton, Ian ^b  

^a TADULAKO UNIVERSITY   (Indonesia)

^b VICTORIA UNIVERSITY OF WELLINGTON   (New Zealand)

Author keywords

Accounting; Accrual accounting; Efficiency; Indonesia; Institutionalization; Transparency

Indexed keywords

EID: 84866404786     PISSN: 18325912     EISSN: None     Source Type: Journal    
DOI: 10.1108/18325911211258308     Document Type: Article

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