文章基本信息

标题：AKUNTANSIASI ATAU AKUNTANSIANA? MEMAKNAI REFORMASI AKUNTANSI SEKTOR PUBLIK DI INDONESIA
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作者：Ari Kamayanti ; Ari Kamayanti
期刊名称：Jurnal Akuntansi Multiparadigma
印刷版ISSN：2086-7603
电子版ISSN：2089-5879
出版年度：2011
卷号：2
期号：3
页码：531-540
DOI：10.18202/jamal.2011.12.7138
语种：Indonesian
出版社：University of Brawijaya
摘要：Accountingization or Accountingsiana?Interpreting SectorPublic Accounting Reformation in Indonesia. The embrace of New Public Management in public sector has given birth to imperativeness of accountingization. This article scrutinizes the paradigm shift from public sector organizations into hybrid organizations; a reflection of economics liberalization. A gualitative content analysis study is carried out to generate understanding how accountingization has taken place and is invading stealthily into the Indonesian public sector, supporting the ever-growing capitalism. The role of accounting as the change driver in the name of effectiveness and efficiency, hence liberalization, has gained its momentum through legitimation of "liberal" accounting practices in govemment decree/regulations and public sector accounting standards.
其他摘要：Akuntansiasi atau Akuntasiana? Memaknai Reformasi Akuntansi Sektor Publik di Indonesia. Masuknya New Public Management di sektor publik telah melahirkan urgensi akuntansiasi. Artikel ini menyoroti pergeseran paradigma atas bentuk organisasi publik menjadi
关键词：sikap; perilaku; penyusunan KUA; dan PPAS