Implementation of accrual accounting by the Indonesian central government: An investigation of social factors

This study was conducted to determine the factors and their influence on accrual accounting reform in the public sector in Vietnam. Combining qualitative and quantitative research methods based on empirical surveys of 268 accountants, controllers, and auditors working in state agencies such as the Department of Finance, state treasuries and agencies receiving revenues from the state budget in 2019. This study shows that six factors influence the reform of the accounting system in the public sector in Vietnam to accrual-based: accounting staff – especially their expertise, competence, and work experience; training and support of the consulting experts; costs of the accounting reform; level of information technology application; funding and assistance from international organizations; legal environment.
At the same time, the accrual-based accounting reform will have a positive impact on improving the transparency and efficiency of public sector operations in Vietnam. Among the factors affecting accounting reform, the legal environment factor is the most influential determinant, followed by the contingent of accountants. The study’s limitation is that the new experimental investigation is only conducted with a small sample size and in a short period. However, the research results are also a useful reference for those who are interested in the context that Vietnam is preparing to have strong reforms in accounting in the public sector in the coming time.

The authors contend that accountability and integrity in public affairs are best preserved through enhancement of an integral system of legal prescripts, law, institutional policies and protocols. In the post-apartheid, South African public officials and political office bearers have been continuously criticized for allegedly transgressing ethical codes. Democracy has been tested due to violations of accountability, integrity and misconducts in the South African public service. However, this study argues that integrity can be enhanced when the society and those that are governing can preserve through specialized institutions legislation where law-makers are working with civil society to instill the culture of integrity.It is imperative to balance what is required for public officials’ conduct and what is done through parliamentary controls and certain caveats of highest honor. The value of accountability and integrity in public affairs can enjoy a resurgence in the last and present decade as the arrangements for public officials to operate in an environment that promotes good governance. This study reveals some concerns over the lack of commitment to preserve existing structures that could serve as mechanisms to promote good governance. A qualitative document analysis is employed to draw data from literature review. This paper’s findings contribute towards ethics and good governance in public administration.

The roles of external auditors have been under the spotlight due to the strategic positions they occupy to ensure accountability by public sector managers. This study examines the role of the external auditors in the accountability regime of the Ghanaian local governance structure. The study analyzed the annual reports of the Auditor General (AG) on all the metropolitan, municipal, and district assemblies (MMDAs) in Ghana from 2010 to 2018 through a content analysis method. The analysis revealed that Ghanaian audit activities had mainly focused on internal control effectiveness, cash management, contract management, revenue management, expenditure management, payroll management, and procurement management. However, the study found that the focus of the external auditors kept expanding as the years progressed. The evidence showed that the auditors excluded performance audits in their scope of work. The findings of the study further revealed that the MMDAs had recurring, repetitive, and common audit queries, comprising cash; procurement and stores; contract and tax irregularities. Besides, the audit recommendations were in response to the specific audit queries on the various financial and operational irregularities. Based on the analysis, the study concludes that the external auditing in Ghana has marginally contributed to accountability in the MMDAs. The study recommends that the scope of the external audit should include performance auditing.