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jurnal.pdii.lipi.go.id
This study discusses the development of New Public Management (NPM) and accounting reform in publ... more This study discusses the development of New Public Management (NPM) and accounting reform in public sector organization. The first part of this study discusses the theoretical concept and Characteristics of NPM as well as the relevant factors behind the development of NPM around the world. The second part tries to relate accounting reform in the context of NPM. Special attention is also given to complexities emerge in the implementation of accounting reform, that is a movement from single entry and cash basis accounting into accrual based and double entry accounting systems. At the end, this study discusses the institutional perspective in sociology relevant to public sector accounting, specifically correlated to the process of accounting reform. As Indonesia now is in the process of implementing autonomy and decentralization policies which one of its initiative is putting accrual double entry accounting systems in place, this study also specifically highlight the process of accounting reform in Indonesia.
Jurnal Sinergi, 2009
This article discussed about the concept of New Public Management and its impact to the developin... more This article discussed about the concept of New Public Management and its impact to the developing countries, i.e. Indonesia. As a global movement, New Public Management became the paramount issues in modernizing management of public sector organization around the world. Besides New Public Management, there are several concepts of managerialism in public sector, i.e Reinventing Government, Market-Based Public Administration, and Post-Bureaucratic Paradigm. All that concepts support managerial approach, as oppose to administration approach, in promoting public sector organization. In this article we explore the essence of New Public Management approach, the benefits and risks of NPM, and the problem faced by developing countries in implementing NPM.
The Indonesian Journal of Accounting Research, 2010
Local government partnership is one of the strategic issues that recently adopted vastly by devel... more Local government partnership is one of the strategic issues that recently adopted vastly by developed countries as well as developing countries. The trend of outsourcing or contracting out several public services to private sector or third sector increases in recent decade. As a part of the New Public Management doctrine, local government partnership is another form of market oriented in providing public service in order to make better service, efficiency and effectiveness (value for money). There are many schemes for local government partnership that each of them contain potential benefits and risks or losses, so special assessment, well designed and planning is needed by government official before making decision.
jurnal.pdii.lipi.go.id
This study discusses the development of New Public Management (NPM) and accounting reform in publ... more This study discusses the development of New Public Management (NPM) and accounting reform in public sector organization. The first part of this study discusses the theoretical concept and Characteristics of NPM as well as the relevant factors behind the development of NPM around the world. The second part tries to relate accounting reform in the context of NPM. Special attention is also given to complexities emerge in the implementation of accounting reform, that is a movement from single entry and cash basis accounting into accrual based and double entry accounting systems. At the end, this study discusses the institutional perspective in sociology relevant to public sector accounting, specifically correlated to the process of accounting reform. As Indonesia now is in the process of implementing autonomy and decentralization policies which one of its initiative is putting accrual double entry accounting systems in place, this study also specifically highlight the process of accounting reform in Indonesia.
Jurnal Sinergi, 2009
This article discussed about the concept of New Public Management and its impact to the developin... more This article discussed about the concept of New Public Management and its impact to the developing countries, i.e. Indonesia. As a global movement, New Public Management became the paramount issues in modernizing management of public sector organization around the world. Besides New Public Management, there are several concepts of managerialism in public sector, i.e Reinventing Government, Market-Based Public Administration, and Post-Bureaucratic Paradigm. All that concepts support managerial approach, as oppose to administration approach, in promoting public sector organization. In this article we explore the essence of New Public Management approach, the benefits and risks of NPM, and the problem faced by developing countries in implementing NPM.
The Indonesian Journal of Accounting Research, 2010
Local government partnership is one of the strategic issues that recently adopted vastly by devel... more Local government partnership is one of the strategic issues that recently adopted vastly by developed countries as well as developing countries. The trend of outsourcing or contracting out several public services to private sector or third sector increases in recent decade. As a part of the New Public Management doctrine, local government partnership is another form of market oriented in providing public service in order to make better service, efficiency and effectiveness (value for money). There are many schemes for local government partnership that each of them contain potential benefits and risks or losses, so special assessment, well designed and planning is needed by government official before making decision.