Akuntansiasi atau Akuntansiana? Memaknai Reformasi Akuntansi Sektor Publik di Indonesia

Abstract

Accountingization or Accountingsiana? Interpreting Sector Public Accounting Reformation in Indonesia. The embrace of New Public Management in public sector has given birth to imperativeness of accountingization. This article scrutinizes the paradigm shift from public sector organizations into hybrid organizations; a refl ection of economics liberalization. A qualitative content analysis study is carried out to generate understanding how accountingization has taken place and is invading stealthily into the Indonesian public sector; supporting the ever-growing capitalism. The role of accounting as the change driver in the name of effectiveness and effi ciency, hence liberalization, has gained its momentum through legitimation of "liberal" accounting practices in government decree/regulations and public sector accounting standards.