Purpose: The aim of this study is to critically evaluate the institutionalisation of International Public Sector Accounting Standards in Indonesia. Design/methodology/approach: This case study approach relies on obtaining its data from document sources and interviews with relevant people and/or...

Purpose – Drawing from an interest in the changing Indonesian political and regulatory history, the purpose of this paper is to provide an understanding of the role that accounting reform can play in nurturing, or failing to nurture, a more dialogic form of accounting in a local Indonesian...

Purpose – This paper aims to construct a comprehensive theoretical framework for interpreting voluntary IC disclosure practices by organizations. Design/methodology/approach – Four most‐commonly used theories in the area, namely agency theory, stakeholder theory, signalling theory, and...

This research examines the joint effect of accounting controls (Emphasis on meeting tight budget targets, External scanning, Results monitoring and Cost control) and task uncertainty on budgetary slack with a sample of 104 marketing and production managers. The results indicate that accounting...