DOI: 10.5176/2251-1997_AF17.62
Authors: Nitri Mirosea, Pran Boolaky and Kishore Singh
Abstract:
This paper investigates accounting harmonisation (disclosures on statement of financial position) of municipalities/cities in Indonesia. Drawing from Mitchell et al., 1997 stakeholder salience theory and using data from 205 entities, we have regressed different types of stakeholders' influence on hamronisation of disclosure practices. Our findings suggest that definitive stakeholders such as the Supreme Audit Office, Councillors and the Funding Agencies have an influence on the harmonisation of accounting in Indonesia.
Keywords: IPSAS Local Government Accounting Harmonisation
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