The role of government in telecommunication infrastructure provision is important in developing countries as weak demand and high deployment cost exists, limit private initiative. As ICT infrastructure is substantial, some local government implemented a local broadband initiative to provide...

This study aims to investigate the impact of accrual accounting adoption on Indonesian local governments. In particular, this study examines the differences of financial performance before and after the accrual adoption and the usefulness of accrual accounting information for public managers....