The Development of Public Sector Accounting in Indonesia – A Bibliography Study
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 06
Abstract
This study aims to provide an overview related to the development of public sector accounting research in Indonesia. The method used in this study is charting the field. Samples taken came from 11 journals in Indonesia and obtained 20 articles during 2010-2020. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of agency performance and control systems. The topic of government agencies' performance in the public sector is the most researched topic because the government in Indonesia in managing public financial reports is still a special concern of the public. Meanwhile the least research topic is the topic of the accounting system.
Authors and Affiliations
Oryza Sativa Heningtyas, Ahmad Basid Hasibuan
Keywords
Related Articles
- EP ID EP696969
- DOI 10.47191/jefms/v4-i6-19
- Views 125
- Downloads 0
Leadership and Organizational Performance of Telecommunication Company: an Exploratory Study of Hormuud Telecom in Somalia
This study explores the relationship between leadership styles and organisational performance within the context of Hormuud Telecom, a telecommunications business in Somalia. Given the unique socio-economic, political an...
Detection of Fraudulent Financial Reporting Using the Perspective of the Fraud Triangle Factors on Financial Statement
The research objective is to determine the effect that occurs on the financial statements by using the fraud triangle. The population in this research is a food and beverage sector company that has been listed on the Ind...
Behavioral Economics: A Review & Bibliometric Analysis
Purpose – Existing literature has been reviewed on Behavioral economics to analyze the theoretical foundation. This paper aims to study the trend of publication. Based on the analysis further research agenda will be ana...
INTERNAL CONSTRUCTIONS: Valuation, Reclassification, Impact On Ratios And Cash Flows.
In-house constructions represent assets built within the company with the labour force carrying out its activities. Such assets are tangible multi-year assets and, therefore, like all tangible multi-year assets, are depr...
Customer Satisfaction with Customer Care Service Quality at Baoviet Life Corporation, Vietnam
Based on relevant theoretical bases and through conducting qualitative research to build a research model with a customer care service quality scale including 22 descriptive variables for 5 components of service quality....