Public interest and accrual accounting: are they aligned?

Sylvia, Eko Ganis Sukoharsono, Yeney Widya Prihatiningtias and Roekhuddin

Journal of Accounting & Organizational Change, 2018, vol. 14, issue 4, 366-380

Abstract: Purpose - The purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection between the new practices and responses from government apparatus. Design/methodology/approach - The paper applies genetic structuralism from Pierre Bourdieu to study the interrelation of habitus, field and capital in the accrual accounting implementation. Findings - The result indicates a symbolic dominance of central government in the implementation of accrual-based accounting in the local government. Accrual accounting is considered to be a technique of government accountability which is independent from political and social situation. Practical implications - The accrual accounting implementation preoccupies the government officials in their study of the preparation of financial statements while its utilization to increase the public welfare is still ignored. Social implications - The government still prioritizes accountability and transparency for managerial and political purposes. Hence, the public interest is less superior compared with the formalities established between governments – the central government and local governments – and the regional legislator. Originality/value - This paper contributes to the evaluation of the alignment of government policy with the public interest.

Keywords: Accountability; Transparency; Bourdieu; Accrual accounting; Genetic structuralism; Indonesian local government (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-10-2017-0094

DOI: 10.1108/JAOC-10-2017-0094

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