The International Journal of Accounting and Business Society
Vol 25, No 2 (2017): The International Journal of Accounting and Business Society

INSTITUTIONALIZATION OF ACCRUAL ACCOUNTING IN LOCAL GOVERNMENT MALANG

Puspita, Wulan Dri (Unknown)

Article Info

Publish Date
30 Dec 2017

Abstract

This research aim to understand the application of accrual accounting in Malang viewed from their organizational change using New Institutional Sociology's perspective. This research is qualitative research with case study as the background to understand the context of accrual adoption. The results indicated about isomorphism while implementing accrual accounting in Malang, such as: coercive through pressure from the central government using their regulation, mimetic through learning from external parties that more experience, and normative through the role of professional actors. Decoupling behavior also emerged as a response of changes to develop accounting standards based on accrual.Keys: Accrual Accounting, New Institutional Sociology, Organizational change, Isomorphism

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Journal Info
The International Journal of Accounting and Business Society
Website

Abbrev

ijabs

Publisher

Universitas Brawijaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, ...