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The purpose of this paper is to present a novel approach to coordination of multi‐agent teams, and in particular multi‐robot teams. The new approach is based on models of organisational sociology, namely the concept of social networks. The social relationships used in the model that is presented in this paper are trust and kinship relationships, but modified for use in heterogeneous multi‐robot teams.

The coordination of a robot team is achieved through task allocation. The proposed task allocation mechanism was tested in the multi‐robot team task allocation simulation.

The social networks‐based task allocation algorithm has performed according to expectations and the obtained results are very promising. Some intriguing similarities with higher mammalian societies were observed and they are discussed in this paper. The social networks‐based approach also exhibited the ability to learn and store information using social networks.

The research focused on simulated environments and further research is envisaged in the physical environments to confirm the applicability of the presented approach.

In this paper, the proposed coordination was applied to simulated multi‐robot teams. It is important to note that the proposed coordination model is not robot specific, but can also be applied to almost any multi‐agent system without major modifications.

The paper emphasizes applicability of considering multi‐robot teams as socially embodied agents. It also presents a novel and efficient approach to task allocation.

The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia.

It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period.

The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards.

This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources.

The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research.

A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.