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Abstract
More and more countries have shifted or are shifting toward either full or partly accrual governmental accounting. However, the forces leading to this change particularly in developing countries have rarely been discussed. This study aims to bridge the gap in the current research by providing detailed historical approach of the transformation to accrual accounting in Indonesian government. Employing the perspective of new institutional theory, the research found out that the decision to move to accrual accounting in Indonesia - as well as other developing nations - can be largely attributed to coercive influences from international donor organizations.
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Abstract
More and more countries have shifted or are shifting toward either full or partly accrual governmental accounting. However, the forces leading to this change particularly in developing countries have rarely been discussed. This study aims to bridge the gap in the current research by providing detailed historical approach of the transformation to accrual accounting in Indonesian government. Employing the perspective of new institutional theory, the research found out that the decision to move to accrual accounting in Indonesia - as well as other developing nations - can be largely attributed to coercive influences from international donor organizations.