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All Journal Indonesian Financial Review
Yuliawati Maulida
University of Pamulang
Economics, Econometrics & Finance

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The Development of Accounting in Indonesia Naimah Naimah; Grace Setiawan; Yuliawati Maulida; Eko Prio Wibowo; Holiawati Holiawati
Indonesian Financial Review Vol. 5 No. 1 (2025)
Publisher : Yayasan Pendidikan Penelitian dan Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v5i1.111

Abstract

This study examines the historical trajectory of accounting development in Indonesia and how it has evolved through institutional reform, global convergence, and technological transformation. Using a qualitative historical approach and content analysis of academic and regulatory sources, the study identifies eight major phases of accounting evolution, from the colonial era to the digital transformation period. The findings reveal that Indonesia’s accounting development has been shaped by political transitions, economic reforms, and technological advances—particularly the adoption of International Financial Reporting Standards (IFRS) and automation systems. The study uniquely integrates institutional change theory and global convergence theory to explain how domestic accounting practices internalize international norms while retaining local identity. This research contributes to accounting historiography in emerging economies and highlights the strategic role of accountants in digital governance, education, and sustainable professional development.
Co-Authors Eko Prio Wibowo Grace Setiawan Holiawati Naimah Naimah