The Transformation of Indonesian accounting during the reformation period

Ade Palupi

Research output: Contribution to journalMeeting abstract

Abstract

Purpose: To examine how accounting in Indonesia has adapted to changes in the socio-political and economic landscape during the period 1998-2010 across three spheres, namely government, tertiary education and the accounting profession. Originality: The first study to examine how socio-political and economic factors affect accounting change in a country experiencing change from a totalitarian to a democratic regime. Key Literature: The study will apply the Financial Management Reformation Model (Luder, 2002) and the role of social positioning (Bourdieu, 1977) in accounting development. Research Design: This study will adopt a qualitative research approach by examining a range of documentation and interview transcripts. These include material related to state based finance-related laws, presidential speeches and decrees, government regulations and records, newspapers, international agency reports, education-related records, professional development programs of accounting bodies and standard setters. Interviews will be conducted with Indonesian academics and senior officers of Indonesian professional accounting bodies. Research implications: This study will adopt a sociological perspective to further explore the factors that affect accounting transition and development in emerging economies, and the applicability of western theoretical frameworks on accounting reform. Practical & social implications: This study will contribute to a greater understanding of the sociological factors that facilitate or hinder accounting change at the governmental, educational and professional levels in Indonesia. Successful economic, political and social transition requires identifying the role of social actors and the language used in the change process. Identifying these factors will provide a basis for explaining how change occurs and the most effective approach to improving the quality of government accounting, accounting curriculum and professional education in Indonesia.
Original languageEnglish
Pages (from-to)62-63
Number of pages2
JournalExpo 2010 Higher Degree Research : book of abstracts
Publication statusPublished - 2010
EventHigher Degree Research Expo (6th : 2010) - Sydney
Duration: 19 Nov 201019 Nov 2010

Keywords

  • Indonesian Accounting
  • Government Accounting
  • Tertiary Accounting Education and Accounting Profession

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