Boolaky, Pran Krishansing; Mirosea, Nitri; Singh, Kishore - In: Journal of Accounting in Emerging Economies 8 (2018) 3, pp. 387-411
Purpose: The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and...