Integrating people and technology in accrual accounting management to support quality financial reporting

• Autorzy: Hayat Atma , Akhmad Bachruddin Ali , Budiman Arief , Rajiani Ismi

Identyfikatory

DOI

10.17512/pjms.2020.22.2.11

Warianty tytułu

PL

Integracja ludzi i technologii w zarządzaniu rachunkowością w celu wsparcia jakości raportowania finansowego

• Języki publikacji: EN

Abstrakty

EN

The worldwide patterns in embracing a newly administration rehearses, has reformed the public accounting practices. Consequently, the utilisation of accrual-based accounting framework to improve the nature of financial announcing data and upgrade public area responsibility and straightforwardness has become the mantra in the organisation. Nevertheless, the presentation of another bookkeeping framework is not a simple and straightforward cycle. There is a considerable discrepancy between changes to the idea of formal bookkeeping practices and its final turn of events and usage. In that capacity, this investigation examines the preparation of the Indonesian public area towards the selection of accrual accounting as a component of the reformation change endeavours by investigating readiness in human resources and technology and how it impacts financial report. Structural Equation Modelling was employed to examine the relationships among constructs in samples of 200 government employees in South Kalimantan Indonesia. The findings uncover that few activities were taken to help the appropriation of the new framework. Nonetheless, it is evident that the introduction of accrual accounting keeps on confronting difficulties and significant insufficiencies including an absence of expert public sector accountants particularly at the nearby government level, proceeded with the usage of cash-based budgeting along with non-aligning information technology systems. Henceforth, these issues should be routed to guarantee public sector readiness towards actualising new model of accounting practice.

PL

Globalne trendy w przyjmowaniu nowych praktyk zarządzania publicznego doprowadziły do zreformowania praktyk rachunkowości publicznej. W konsekwencji, mantrą organizacji stało się stosowanie systemu rachunkowości memoriałowej w celu poprawy jakości informacji w sprawozdawczości finansowej oraz zwiększenia odpowiedzialności i przejrzystości sektora publicznego. Jednak wprowadzenie nowego systemu księgowego nie jest łatwym i prostym procesem. Istnieje duża rozbieżność między zmianami w koncepcji formalnych praktyk księgowych a ich ostatecznym opracowaniem i wdrożeniem. W związku z tym niniejsze badanie analizuje gotowość indonezyjskiego sektora publicznego do przyjęcia rachunkowości memoriałowej w ramach reformy sektora publicznego poprzez przegląd gotowości zasobów ludzkich i technologii oraz jej wpływu na sprawozdania finansowe. Modelowanie równań strukturalnych zastosowano do zbadania relacji między konstrukcjami w próbkach 200 pracowników rządowych w południowej Indonezji Kalimantan. Wyniki pokazują, że podjęto kilka inicjatyw wspierających przyjęcie nowego systemu. Jednak ewidentne jest, że przyjęcie rachunkowości memoriałowej nadal napotyka wyzwania i poważne niedociągnięcia, w tym brak profesjonalnych księgowych sektora publicznego, zwłaszcza na poziomie samorządów, dalsze wdrażanie budżetowania kasowego wraz z brakiem integracji różnych systemów informatycznych. W związku z tym należy zająć się tymi kwestiami, aby zapewnić gotowość sektora publicznego do wdrożenia rachunkowości memoriałowej w Indonezji.

Słowa kluczowe

EN

accrual accounting; public sector accounting; accounting reform; Indonesia

PL

rachunkowość memoriałowa; rachunkowość sektora publicznego; reforma rachunkowości; Indonezja

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2020
• Tom: Vol. 22, No. 2
• Strony: 158--172
• Opis fizyczny: Bibliogr. 44 poz., rys., tab.

Twórcy

autor

Hayat Atma

• Lambung Mangkurat University Banjarmasin, Indonesia

autor

Akhmad Bachruddin Ali

• Lambung Mangkurat University Banjarmasin, Indonesia

autor

Budiman Arief

• Lambung Mangkurat University Banjarmasin, Indonesia

autor

Rajiani Ismi

• Lambung Mangkurat University Banjarmasin, Indonesia

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2021).