The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market

This study aims to investigate the impact of accrual accounting adoption on Indonesian local governments. In particular, this study examines the differences of financial performance before and after the accrual adoption and the usefulness of accrual accounting information for public managers. Using...

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Bibliografski detalji

Glavni autori:	Heru Fahlevi, Irsyadillah Irsyadillah, Imam Arafat, Muhammad Ichsan Adnan
Format:	Artigo
Jezik:	Inglês
Izdano:	Taylor & Francis Group 2022-12-01
Serija:	Cogent Business & Management
Teme:	Accrual accounting financial performance institutional theory local government NPM Indonesia
Online pristup:	https://www.tandfonline.com/doi/10.1080/23311975.2022.2122162
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