Puspita, Wulan Dri ORCID: https://orcid.org/0000-0001-6762-9354, 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

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Abstract

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

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