Sylvia, Eko Ganis Sukoharsono, Yeney Widya Prihatiningtias, Roekhuddin
Purpose: The purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection between the new practices and responses from government apparatus. Design/methodology/approach: The paper applies genetic structuralism from Pierre Bourdieu to study the interrelation of habitus, field and capital in the accrual accounting implementation. Findings: The result indicates a symbolic dominance of central government in the implementation of accrual-based accounting in the local government. Accrual accounting is considered to be a technique of government accountability which is independent from political and social situation. Practical implications: The accrual accounting implementation preoccupies the government officials in their study of the preparation of financial statements while its utilization to increase the public welfare is still ignored. Social implications: The government still prioritizes accountability and transparency for managerial and political purposes. Hence, the public interest is less superior compared with the formalities established between governments – the central government and local governments – and the regional legislator. Originality/value: This paper contributes to the evaluation of the alignment of government policy with the public interest. © 2018, Emerald Publishing Limited.
Department of Accounting, Nobel Indonesia STIE Nobel Indonesia Makassar, Makassar, Indonesia; Faculty of Economics and Business, Universitas Brawijaya, Malang, Indonesia
