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.