An integrated model of IPSAS institutionalisation in Indonesia: a critical study

摘要: PurposeThe aim of this study is to critically evaluate the institutionalisation of International Public Sector Accounting Standards in Indonesia.Design/methodology/approachThis case study approach relies on obtaining its data from document sources and interviews with relevant people and/or organisations involved in policy-making and implementation of IPSAS in Indonesia. To inform the study, we developed and used an integrated model of institutionalisation based on the work done by Dillard et al. (2004) and Dambrin et al. (2007).FindingsOur model shows that dissemination of new ideals and the transformation of these new ideals into new discourses were institutionalised at the economic and political level. However, the creation of a new [accounting]technique took place in the organisational field, instead of organisational level. The internalisation of IPSAS in the organisational field is characterised by limited …