Obstacles to Public Sector Accounting Reform as an Anti-Corruption Measure

Crawford School of Public Policy | Arndt-Corden Department of Economics | Indonesia Project

Event details

Indonesia Study Group

Date & time

Wednesday 21 November 2012


Seminar Room B, Coombs Building, Fellows Road, ANU


Harun Harun (Tadulako University, Palu, Indonesia)


Indonesia Project
+61 2 6125 3794
by Ross McLeod (ANU) & Harun Harun (Tadulako University)

Public sector financial accounting’the careful recording and verification of all transactions undertaken by government departments and other agencies’is one approach to controlling and minimising corruption in the form of misuse of public monies by officials of the state at all levels. Indonesia embarked on a radical program of public sector accounting reform from 2003. This presentation looks at the nature of the reforms and the obstacles to their successful implementation in the ensuing period, with particular attention to the local government level.

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