Harun, Harun; Carter, David; Mollik, Abu Taher; An, Yi - In: Journal of Accounting & Organizational Change 16 (2020) 1, pp. 145-167
Purpose: This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments. Design/methodology/approach: The study is based on an intensive analysis of document sources and interview...
