Harun, Harun; Van Peursem, Karen; Eggleton, Ian - In: Journal of Accounting & Organizational Change 8 (2012) 3, pp. 257-285
Purpose – The purpose of this paper is to evaluate the institutionalization of an accrual accounting system in the Indonesian public sector. Design/methodology/approach – The authors undertake a case study to gain insights relating to the critical features of the institutionalization process...