Session Topic Reference and Assignment 1 Public sector organization
Difference reporting of private and public sector accounting
Theory in public accounting
Public Sector Research in Indonesia
a, b,
f, g Jones and Pendlebury (2010) Ch1
Freeman (2013) Ch1
Editorial (2013)
Goddard (2010)
Schmidt and Gunther (2016)
2 Accounting Standard in Public Entities
IPSAS
Aggestam (2014) - ACCA
PWC (2015)
Cristiaens et all (2014) 3 Accounting issues in
government accounting Dabbicco (2015)
Biondi (2016)
Laswad (2015)*
4 Government financial
statement quality Copely and Edward (2015)
Edmonds et al (2017) 5 Audit of government
financial statement Hay and Calolyn (2018)
Cohena and Stergios (2013)
6 Accounting System and e
government Choi e al. (2016)
7 Accountability and Transparency of Public sector
Laswad et al. (2005)
Giroux (2003)
8 Governance Government Riberio (2013)
9 New Public Management
Concept and implementation Hood 1995 10 Budget Concept in
Government King et al. (2010)
Crain and O’Roark (2004).
Mitchneck (1995)
11 Role of Budget Derfuss (2016)
Lee and Plummer (2007) 12 Performance Measurement Jones and Pendlebury
(2010) Ch2
Greiling (2005)
Melkers and Willoughby
(2005) 13 Internal control in
Government Organization
The role of internal auditor 14 Discussion Research
Proposal
Presentation of Research Final Research Proporal Text Book:
1. Freeman (2013). Governmental & Non Profit Accounting. New Jersey: Prentice Hall 2. Jones, R. and Pendlebury, M. (2010). Public Sector Accounting. Essex: Prentice Hall.
Main Paper:
1. Editorial, (2013) Public sector governance and accountability, Critical Perspective on Accounting, 24, 479-487
2. Goddard, A. (2010) "Contemporary public sector accounting research–An international comparison of journal papers." The British Accounting Review 42 (2) : 75-87.
3. Schmidt, U, and Günther, T. (2016). "Public sector accounting research in the higher education sector: a systematic literature review." Management Review Quarterly: 1-31.
4. Aggestam, Caroline, Danny Chow, Ronald Day, Raili Poolanem, (2014) Whole of government account: The Association of Chartered Certified Accounting, Sept, 1-32.
5. PWC, (2015) Toward a new era in government accounting and reporting, PWC Global survey on accounting and reporting by central government, 2nd edition.
6. Christiaens, Johan, Christophe, Vanhee, Francesca Manes-Rossi, Natalia Aversano, Philippe van Cauwenberge, (2014), The effect of IPSAS on reforming governmental financial reporting:
an international comparison, International Review of Administrative Sciences, 0(0), 1–20 7. Dabbiccoa, Giovanna, (2015), The Impact of Accrual-Based Public Accounting
Harmonization on EU Macroeconomic Surveillance and Governments’ Policy Decision- Making, International Journal of Public Administration, 38, 253-267.
8. Biondi, Yuri, (2016), Accounting representations of public debt and deficits inEuropean central government accounts: An exploration ofanomalies and contradictions, Accounting Forum, 40:3, 205-219.
9. Copley, Paul, A. and Edward, B. Douthett, Jr., (2015), Are governmental accounting measure relevant to the citizenry? Journal of Public Budgeting and Financial Management, 26(4), 585- 613.
10. Edmonds, T, Christopher, Jennifer E. Edmonds, Beth Y. Vermeer , Thomas E. Vermeer (2017), Does timeliness of financial information matter in the governmental sector?, Journal Accounting Public Policy, (36) 163–176
11. Laswad, Fawzi, (2015), IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives, Australian Accounting Review No. 73 Vol.
25. 175-183.
12. Hay, David and Calolyn Cordery, (2018), The value of public sector audit: Literature and history, Journal of Accounting Literature, 40, 1-15
13. Cohena, Sandra and Stergios Leventis, (2013), Effects of municipal, auditing and political factors on audit delay, Accounting Forum 37, 40– 53
14. Giroux, G. (2003). “Governance structure and accounting at large municipalities, Journal of Accounting and Public Policy 22: 203-230.
15. Laswad, Fawzi., Fisher, Richard., Oyelere, Peter. (2005). “Determinants of Voluntary Internet Financial Reporting by Local Government Authorities”. Journal of Accounting and Public Policy. Vol. 24, pp. 101-121.
16. Choi, H,Park, MJ, Rho JJ, and Zoa, H. (2016). “Rethinking the assessment of e-government implementation in developing countries from the perspective of the design–reality gap:
Applications in the Indonesian e-procurement system." Telecommunications Policy 40 (7):
644-660
17. Hood, C. (1995), 'The 'New Public Management' in the 1980's: variations on a theme', Accounting, Organizations and Society, Vol. 20, No. 2/3, pp. 93-109.
Supplement Paper:
18. Hasan, Nor Laili Hassan, Natrah Saad, Halimah Nasibah Ahmad, Mohammed Suhaimi Mohammed Salleh, Mohamad Sharofi Ismail, The Accounting Practices of Heritage Assets International Journal of Economics and Financial Issues, 2016, 6(S6) 80-83. Special Issue for
"IPN Conferences, May 2016"
19. Riberio, Lívia Maria de Pádua, José Roberto Pereira and Gideon Carvalho de Benedicto, The role of accounting in public governance process, African Journal of Business Management, August, 2013
20. Potter, B. (2002) "Financial accounting reforms in the Australian public sector: An episode in institutional thinking", Accounting, Auditing & Accountability Journal, Vol. 15 Issue: 1, pp.69-93
21. Crain, W. Mark, and J. Brian O’Roark. (2004). "The impact of performance-based budgeting on state fiscal performance." Economics of governance 5 (2): 167-186.
22. King, R., Clarkson, P. M., and Wallace, S. (2010). "Budgeting practices and performance in small healthcare businesses." Management Accounting Research 21 (1): 40-55.
23. Mitchneck, B. (1995). “An Assessment of the Growing Local Economic Development Function of Local Authorities in Russia”. Economic Geography 71 (2): 150-170.
24. Derfuss, K. (2016). "Reconsidering the participative budgeting–performance relation: A meta- analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences". The British Accounting Review 48 (1): 17-37.
25. Lee, TM and Plummer, E. (2007). “Budget Adjustments in Response to Spending Variances:
Evidence of Ratcheting of Local Government Expenditures”. Journal of Management Accounting Research 19: 137–167.
26. Greiling, D.(2005). "Performance measurement in the public sector: the German experience".
International Journal of Productivity and Performance Management 54(7): 551-567.
27. Melkers, J.and Willoughby, K. (2005). "Models of performance‐measurement use in local governments: Understanding budgeting, communication, and lasting effects". Public Administration Review 65 (2): 180-190.
28. Harun, H., Peursem, KV and Eggleton, I. (2012). "Institutionalization of accrual accounting in the Indonesian public sector." Journal of Accounting & Organizational Change 8 (3): 257-285.
29. Hyndman, N. and Connolly, C. (2011). Accruals accounting in the public sector: A road not always taken. Management Accounting Research 22: 36–45
30. Jones, MJ, and Mellett, HJ. (2007). “Determinants of changes in accounting practices:
Accounting and the UK Health Service”. Critical Perspectives on Accounting 18: 91–121.
31. Falkmana, P. and Tagesson, T. (2008). “Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting”.Scandinavian Journal of Management 24: 271–283
32. Gordon, T., Fischer, M. and Malone, D. (2012). “A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States”.
Journal of Accounting and Public Policy 21: 235–275
33. Ingram, RW. (1984). “Economic Incentives and the Choice of State Government Accounting Practices”. Journal of Accounting Research 22 (1): 126-144.
34. Pinnuck, M. and Potter, BN. (2009). “The quality and conservatism of the accounting earnings of local governments”. Journal of Account. Public Policy 28: 525–540 35. Lowensohn, S, Johnson, LE, Elder, RJ, Davies, SP. (2007). “Auditor specialization,
perceived audit quality, and audit fees in the local government audit market”. Journal of Accounting and Public Policy 26: 705–732.
36. Liu, J and Lin, B. (2012). "Government auditing and corruption control: Evidence from China’s provincial panel data." China Journal of Accounting Research 5 (2): 163-186.
37. Sukmadilaga, C., Pratama, A. and Mulyani, S. (2015). “Good Governance Implementation in Public Sector: Exploratory Analysis of Government Financial Statements Disclosures Across ASEAN Countries. Procedia - Social and Behavioral Sciences 211: 513-518.
38. Elbahnasawy, NG. (2014). "E-government, internet adoption, and corruption: An empirical investigation." World Development 57 (2014): 114-126.
39. Robbins, Walter A., Austin, Kenneth R. “Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure”. Journal of Accounting Research. Vol. 24. No. 2. pp. 412-421
Text Book:
1. Freeman (2013). Governmental & Non Profit Accounting. New Jersey: Prentice Hall 2. Jones, R. and Pendlebury, M. (2010). Public Sector Accounting. Essex: Prentice Hall.
Main Paper:
3. Editorial, (2013) Public sector governance and accountability, Critical Perspective on Accounting, 24, 479-487
4. Aggestam, Caroline, Danny Chow, Ronald Day, Raili Poolanem, (2014) Whole of government account: The Association of Chartered Certified Accounting, Sept, 1-32.
5. PWC, (2015) Toward a new era in government accounting and reporting, PWC Global survey on accounting and reporting by central government, 2nd edition.
Supplement Paper:
1. Goddard, A. (2010) "Contemporary public sector accounting research–An international comparison of journal papers." The British Accounting Review 42 (2) : 75-87.
2. Schmidt, U, and Günther, T. (2016). "Public sector accounting research in the higher education sector: a systematic literature review." Management Review Quarterly: 1-31.
3. Harun, H., Van-Peursem, K., and Eggleton, IRC (2015) "Indonesian public sector accounting reforms: dialogic aspirations a step too far?", Accounting, Auditing & Accountability Journal, Vol. 28 Issue: 5, pp.706-738
4. Potter, B. (2002) "Financial accounting reforms in the Australian public sector: An episode in institutional thinking", Accounting, Auditing & Accountability Journal, Vol. 15 Issue: 1, pp.69-93
5. Crain, W. Mark, and J. Brian O’Roark. (2004). "The impact of performance-based budgeting on state fiscal performance." Economics of governance 5 (2): 167-186.
6. King, R., Clarkson, P. M., and Wallace, S. (2010). "Budgeting practices and performance in small healthcare businesses." Management Accounting Research 21 (1): 40-55.
7. Mitchneck, B. (1995). “An Assessment of the Growing Local Economic Development Function of Local Authorities in Russia”. Economic Geography 71 (2): 150-170.
8. Derfuss, K. (2016). "Reconsidering the participative budgeting–performance relation: A meta- analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences". The British Accounting Review 48 (1): 17-37.
9. Lee, TM and Plummer, E. (2007). “Budget Adjustments in Response to Spending Variances:
Evidence of Ratcheting of Local Government Expenditures”. Journal of Management Accounting Research 19: 137–167.
10. Greiling, D.(2005). "Performance measurement in the public sector: the German experience".
International Journal of Productivity and Performance Management 54(7): 551-567.
11. Melkers, J.and Willoughby, K. (2005). "Models of performance‐measurement use in local governments: Understanding budgeting, communication, and lasting effects". Public Administration Review 65 (2): 180-190.
12. Harun, H., Peursem, KV and Eggleton, I. (2012). "Institutionalization of accrual accounting in the Indonesian public sector." Journal of Accounting & Organizational Change 8 (3): 257-285.
13. Hyndman, N. and Connolly, C. (2011). Accruals accounting in the public sector: A road not always taken. Management Accounting Research 22: 36–45
14. Jones, MJ, and Mellett, HJ. (2007). “Determinants of changes in accounting practices:
Accounting and the UK Health Service”. Critical Perspectives on Accounting 18: 91–121.
15. Falkmana, P. and Tagesson, T. (2008). “Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting”.Scandinavian Journal of Management 24: 271–283
16. Gordon, T., Fischer, M. and Malone, D. (2012). “A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States”.
Journal of Accounting and Public Policy 21: 235–275
17. Ingram, RW. (1984). “Economic Incentives and the Choice of State Government Accounting Practices”. Journal of Accounting Research 22 (1): 126-144.
18. Giroux, G. (2002). “Political Interest and Governmental Accounting Disclosure, Journal of Accounting and Public Policy 8 (3): 199-217.
19. Pinnuck, M. and Potter, BN. (2009). “The quality and conservatism of the accounting earnings of local governments”. Journal of Account. Public Policy 28: 525–540 20. Lowensohn, S, Johnson, LE, Elder, RJ, Davies, SP. (2007). “Auditor specialization,
perceived audit quality, and audit fees in the local government audit market”. Journal of Accounting and Public Policy 26: 705–732.
21. Liu, J and Lin, B. (2012). "Government auditing and corruption control: Evidence from China’s provincial panel data." China Journal of Accounting Research 5 (2): 163-186.
22. Sukmadilaga, C., Pratama, A. and Mulyani, S. (2015). “Good Governance Implementation in Public Sector: Exploratory Analysis of Government Financial Statements Disclosures Across ASEAN Countries. Procedia - Social and Behavioral Sciences 211: 513-518.
23. Giroux, G. & McLelland, A. (2003). “Governance structures and accounting at large municipalities.” Journal of Accounting and Public Policy 22 (3): 203-230
24. Elbahnasawy, NG. (2014). "E-government, internet adoption, and corruption: An empirical investigation." World Development 57 (2014): 114-126.
25. Choi, H,Park, MJ, Rho JJ, and Zoa, H. (2016). “Rethinking the assessment of e-government implementation in developing countries from the perspective of the design–reality gap:
Applications in the Indonesian e-procurement system." Telecommunications Policy 40 (7):
644-660
26. Robbins, Walter A., Austin, Kenneth R. “Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure”. Journal of Accounting Research. Vol.
24. No. 2. pp. 412-421
27.Laswad, Fawzi., Fisher, Richard., Oyelere, Peter. (2005). “Determinants of Voluntary Internet Financial Reporting by Local Government Authorities”. Journal of Accounting and Public Policy. Vol.
24, pp. 101-121.
28. Hasan, Nor Laili Hassan, Natrah Saad, Halimah Nasibah Ahmad, Mohammed Suhaimi Mohammed Salleh, Mohamad Sharofi Ismail, The Accounting Practices of Heritage Assets International Journal of Economics and Financial Issues, 2016, 6(S6) 80-83. Special Issue for
"IPN Conferences, May 2016"
29. Riberio, Lívia Maria de Pádua, José Roberto Pereira and Gideon Carvalho de Benedicto, The role of accounting in public governance process, African Journal of Business Management, August, 2013