University of Merdeka Malang RepositoryInstitutionalization of Accrual Accounting in the Local Government of MalangWulan DriPuspitaauthorUntiLudigdoauthorAliDjamhuriauthorThis 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 standardsHF5601 AccountingHJ Public Finance2017-12Accounting Department, Faculty of Economics and Business, University of BrawijayaArticle

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