Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana

The absence of a clear mapping of behavioural public sector accounting significantly motivates the conduct of this study. The role of behavioural accounting in accounting knowledge remains debatable despite the existence of widespread behavioural problems related to accounting and finance. Accordin...

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Main Author:	Yuhertiana, Indrawati
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) & Faculty of Accountancy 2015
Subjects:	HJ Public Finance Public accounting. Auditing
Online Access:	http://ir.uitm.edu.my/id/eprint/14338/ http://ir.uitm.edu.my/id/eprint/14338/1/AJ_INDRAWATI%20YUHERTIANA%20MAR%2015.pdf

id	uitm-14338
recordtype	eprints
spelling	uitm-143382016-08-24T01:24:50Z http://ir.uitm.edu.my/id/eprint/14338/ Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana Yuhertiana, Indrawati HJ Public Finance Public accounting. Auditing The absence of a clear mapping of behavioural public sector accounting significantly motivates the conduct of this study. The role of behavioural accounting in accounting knowledge remains debatable despite the existence of widespread behavioural problems related to accounting and finance. Accordingly, a number of accounting articles published by the Indonesia National Symposium from 1999-2013 were reviewed to obtain an overview of the behavioural research development in the realm of accounting and financial administration. This study describes the behavioural phenomenon in government accounting in all stages of the state financial management cycle from budgeting planning to ratification, budget implementation, and accountability. The science of public sector accounting in Indonesia has developed along with the reform era, especially in terms of public sector reform since 2000. Accounting Research Institute (ARI) & Faculty of Accountancy 2015 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/14338/1/AJ_INDRAWATI%20YUHERTIANA%20MAR%2015.pdf Yuhertiana, Indrawati (2015) Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana. Malaysian Accounting Review, 14 (1). pp. 50-64. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	HJ Public Finance Public accounting. Auditing
spellingShingle	HJ Public Finance Public accounting. Auditing Yuhertiana, Indrawati Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana
description	The absence of a clear mapping of behavioural public sector accounting significantly motivates the conduct of this study. The role of behavioural accounting in accounting knowledge remains debatable despite the existence of widespread behavioural problems related to accounting and finance. Accordingly, a number of accounting articles published by the Indonesia National Symposium from 1999-2013 were reviewed to obtain an overview of the behavioural research development in the realm of accounting and financial administration. This study describes the behavioural phenomenon in government accounting in all stages of the state financial management cycle from budgeting planning to ratification, budget implementation, and accountability. The science of public sector accounting in Indonesia has developed along with the reform era, especially in terms of public sector reform since 2000.
format	Article
author	Yuhertiana, Indrawati
author_facet	Yuhertiana, Indrawati
author_sort	Yuhertiana, Indrawati
title	Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana
title_short	Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana
title_full	Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana
title_fullStr	Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana
title_full_unstemmed	Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana
title_sort	behavioural public sector accounting research in indonesia: a literature review / indrawati yuhertiana
publisher	Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate	2015
url	http://ir.uitm.edu.my/id/eprint/14338/ http://ir.uitm.edu.my/id/eprint/14338/1/AJ_INDRAWATI%20YUHERTIANA%20MAR%2015.pdf
first_indexed	2023-09-18T22:51:24Z
last_indexed	2023-09-18T22:51:24Z
_version_	1777417567984418816

Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana

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