Purpose – The purpose of this paper is to examine an effort by management of a private higher education institution in Indonesia to replace its informal, relationship-based performance system which relied on physical discourse – overseeing operational details that focus on physical...

Though corruption has been declared as an extra ordinary crime, little discussion and research is done on the effect of corruption to financial accounting information. This paper explains how corruption that had been taken for granted as acceptable practices by society in Indonesia during the...

Purpose – The purpose of this paper is to examine an effort by management of a private higher education institution in Indonesia to replace its informal, relationship‐based performance system which relied on physical discourse – overseeing operational details that focus on physical...