Indonesian public sector accounting reforms: dialogic aspirations a step too far?

摘要: Purpose – Drawing from an interest in the changing Indonesian political and regulatory history, purpose of this paper is to provide understanding role that accounting reform can play nurturing, or failing nurture, a more dialogic form local municipality. Design/methodology/approach To collect data, authors undertook case study municipality drew patterns found Indonesia’s long colonial history. Data were acquired official publicly available documents interviews with 29 key figures, including those involved formulating disseminating laws also affected by reforms 1998 2009. Document collection conducted at national levels. Findings This shows Indonesia has undertaken significant economic for intended purposes fostering democracy, strengthening accountability, creating transparency relation pu...