relation: https://eprints.unmer.ac.id/id/eprint/905/
title: Institutionalization of Accrual Accounting in the Local Government of Malang
creator: Puspita, Wulan Dri
creator: Ludigdo, Unti
creator: Djamhuri, Ali
subject: HF5601 Accounting
subject: HJ Public Finance
description: This study aims to understand the application of accrual accounting inthe Regency  of Malang as public sector institution. This study using qualitative research with  case study approach to understand the context of adopting accrual accounting in  the Regency of Malang based on its organizational change using New Institutional  Sociology's perspective. The results indicate that isomorphism occursduring  theimplemention of accrual accounting in the government of Malang.The types  are,coercive isomorphism through pressure from the central government using its  regulation as the reason to adopt accrual accounting, mimetic isomorphism through  learning from external parties that have more experience, and normative  isomorphism through the role of professional actors. Decoupling behavior also  emerges as a response to the changes in developing accrual based accounting  standards
publisher: Accounting Department, Faculty of Economics and Business, University of Brawijaya
date: 2017-12
type: Article
type: PeerReviewed
format: text
language: en
identifier: https://eprints.unmer.ac.id/id/eprint/905/1/ARTIKEL.pdf
format: text
language: en
identifier: https://eprints.unmer.ac.id/id/eprint/905/13/PeerReview.pdf
format: text
language: en
identifier: https://eprints.unmer.ac.id/id/eprint/905/2/HASIL%20CEK%20PLAGIASI.pdf
identifier:    Puspita, Wulan Dri and Ludigdo, Unti and Djamhuri, Ali  (2017) Institutionalization of Accrual Accounting in the Local Government of Malang.  The International Journal of Accounting and Business Society, 25 (2).  pp. 63-70.  ISSN Print: 1328-1992 ; E-ISSN: 2355-2905     
relation: https://ijabs.ub.ac.id/index.php/ijabs/article/view/310/254
relation: https://doi.org/10.21776/ub.ijabs.2017.25.2.06
identifier: https://doi.org/10.21776/ub.ijabs.2017.25.2.06