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Purpose – The purpose of this article is to examine the contextual variables that influence the pace of public sector reforms through the adoption of accrual accounting for the Indonesian public sector.

Design/methodology/approach – The study employs a historically informed study based on a modified version of the Luder's (1992) Contingency Model (LCM). The data are drawn from official documents issued by the Indonesian government about reporting system for the public sector in the country and interviews with the key figures involved in the public sector accounting reforms in Indonesia. The study also uses publicly available information addressing the recent progress in the implementation of the accrual accounting system in the Indonesian public sector.

Key findings – The adoption of accrual accounting in the Indonesian public sector was stimulated by the economic crisis, prodemocratic movements, and international pressures for the reform of the public sector. However, the public sector accounting reforms in the country are confronted with significant implementation barriers which include legal issues, the lack of political supports, and skilled human resources. These barriers in turn threaten the intended purposes to be achieved through the greater economic and public sector reforms in the newly democratic Indonesia.

Research limitations/implications – The arguments of the study should be understood in the context of the institutional setting of Indonesia as a developing country. Nonetheless, the findings of this study show an example of the complexity faced through the use of the private sector accounting practice in the public sector context.

Originality/value – The findings of the study support the notion that the nature of legal system, political support, and human resource capacity influence the extent to which an accounting system is adopted in the public sector.

The purpose of this paper is to explore the challenges and influential factors experienced in the development of public sector accounting reforms in the emerging economy of Sri Lanka. The reforms aim to improve public governance and transparency while reducing corruption and dishonesty.

Qualitative (thematic) analysis has been employed by using both primary and secondary data. Primary data was obtained by interviewing selected respondents from public sector organisations in Sri Lanka. The respondents were selected by using an expert purposive sampling technique. Apart from the primary data, secondary data such as government reports, relevant literature and paper articles was also analysed in order to produce more robust findings.

The findings indicate that technological and cultural factors have influenced accounting reforms in the public sector in Sri Lanka. In addition, the politicisation and bureaucracy of the public sector as well as sluggish attitudes towards costs have served as prominent barriers to efficient implementation of the reforms.

This study was limited in terms of generalisation because of relatively small sample sizes. A larger sample with more diversity could have enhanced the generalisation of the results which could serve as direction for further research.

This paper is intended to fill a gap in the existing literature on public sector accounting reforms in the context of less developed or emerging countries. It is hopefully valuable for both policy makers and practitioners by allowing them to view the development, challenges and influential aspects of the implementation of New Public Management (NPM) in Sri Lanka in order that they will be able to make informed decisions about adopting more efficient NPM practices to enhance the country’s competitive advantages.

This introductory chapter explains why public sector reforms matter and why a focus on Asia and leadership is needed. It also provides an overview of highlights, lessons and conclusions in this book. Cases of successful public sector reforms usually show leadership by central agencies, with support of the office of President or Prime Minister. While laws and rules are commonly used to further reform, cases show that more is needed to ensure success and sustainability. A range of strategies include heightened accountability, personnel changes, supporting change leaders in departments, reform through capacity development, and learning from innovations other jurisdictions. Conclusions include suggestions for further research.

Thailand continuously has had administrative reforms in spite of periods of military regime and democratic government. This chapter describes the leadership of administration reforms coming from issue experts and senior civil service officers described as a ‘jazz-banded’ leadership model of different actors. Political parties pick up reform packages consistent with their policy platforms, while the military looks for ready-to-deliver policy packages. The author discusses the example of education and health care reforms and the role of the Office of Public Sector Development Commission (OPDC). In Thailand, resistance usually occurred during the implantation stage rather than at the formulation stage. The chapter discusses that OPDC initiatives were implemented with bonuses of up to 12-month salary for some senior officers and department heads. In health care, success came from concerted efforts of health care experts who transcend their ideas from one generation to another and who kept convincing politicians running the Ministry of Public Health. However, in other instances, budget allocations may bump up against financial procedures that are detailed and tight due to anti-corruption practices. In education reforms, teachers were placed at different school districts that lacked commitment. In the decentralization of reforms, resistance comes from line ministries wanting to secure their authority, although local authorities are very active. Resistance often requires negotiation of many parties; rarely do politicians step in to overcome and assist.

New Zealand is a small country with a rich history of pioneering administrative reforms. This chapter describes administrative reform processes emanating from the ‘core agencies’ of the State Services Commission (SSC), Treasury and the Department of the Prime Minister and Cabinet. It describes the famous New Public Management reforms of the late 1980s–2000s, led by the Treasury that restructured ministries (creating more agencies that are single-purpose agencies), rewrote policy rules (e.g., the same laws for public and private sector employees) and created accountability from agency heads to ministers as well as SSCs who evaluate and re-appoint agency heads. It should be noted that in this Westminster system, ministers provide policy leadership but not executive leadership of ministries. The chapter describes in detail two reform processes led/administered by the SSC since the mid-2000s to increase accountability for ministry mid-term policy and organizational capability targets (performance improvement framework) as well as cross-ministry goals (better public services). These efforts have been evaluated over time as being quite effective and are noted for their sustainability and improvement.

The objective of the book is to examine specific public sector reforms in three core Public Administration areas, namely political–administrative relationships, the delegation of authority to senior managers and performance management.

It also locates the relevant public sector reforms within the context of the broader international debate on public sector reform. Each of three chapters on public service reform begins with a comparative perspective on the respective theme.

The period of the study is from the onset of democratic rule in 1994 until 2021. This period covers the Presidencies of Nelson Mandela, Thabo Mbeki, Jacob Zuma and Cyril Ramaphosa.

This book uses a mixed methods approach that combines quantitative and qualitative analyses. Quantitative data in the form of descriptive statistics were obtained from The Personnel and Information System (PERSAL), the central human resources database for the South African public service. This database is not ‘off the shelf’ information – rather, the data are tailor-made to the specific needs of those who request information. Qualitative sources used include data obtained from virtual recordings of webinars on public sector reform and an examination of written documents. This includes an analysis of government legislation, White Papers and Commission reports.

In this chapter the authors discuss that despite public sector reform being a primary concern of successive national leaders of the Philippines, ‘massive – and sometimes impressive – reorganization plans have not met their declared objectives’. They note that intractable and stubborn problems of Weberian bureaucracy, such as excessive rules and regulations, overlapping structures and procedures, inefficient procedures, lack of coordination, excessive partisan politics and corruption, remain. They examine how leadership can play a pivotal and key role in addressing these problems. Specifically, they argue that reforms should be multi-dimensional, going beyond reorganization and shifting organizational boxes and encompassing changes in behaviour, perspectives and attitudes. Using a concept of ‘phronetic leadership’, they examine three cases of national, local and civil society leaders, as well as a survey of university leaders. They conclude that leaders can make a difference by developing capacities of themselves and of others, and pushing the boundaries of continuous improvement. However, to be sustainable, public sector reforms have to be complemented by reforms of institutions, structures and procedures and anchored in behaviour, values and a common vision that is communicated well and owned by all.

The purpose of this paper is to analyse the reasons why Sri Lanka adopted International Public Sector Accounting Standards (IPSAS) recently. Many less developed countries (LDCs) have introduced IPSAS during the recent past. However, little research has been conducted to study the New Public Financial Management and accrual accounting and their impact on LDCs.

Using a qualitative approach, the methods of this paper consist of interviews, a documentary review and participatory observation in the Ministry of Finance and Planning (MOFP) and Auditor General’s Department of Sri Lanka, and present a critical interpretation supported by the perspective of globalisation.

The findings of the research indicate that the public sector reforms and the transition from cash accounting to accrual accounting in the public sector have been strongly affected by the global pressures imposed by international agencies such as International Public Sector Accounting Standards Board (IPSASB) and the World Bank (WB). Empirical evidence shows the dysfunctional impact of globalisation in the public sector accounting standards as there are major structural issues yet to resolve. There are increasing doubts over whether the change to accrual accounting is worth the costs and the additional risks involved.

The results of the interviews are based on the knowledge and past experiences of interviewees. What is generalisable is an understanding of the processes and mechanisms that relate to the way the public sector accounting functions.

This paper adds new literature on public sector accounting in LDCs, which recognises the nexus and interests of international agencies and practice of public sector accounting.

In the decades following Chile's 1990 return to democracy, successive governments adopted pioneering reforms aimed at modernizing the state and strengthening democratic governance. This chapter discusses the major developments within Chile's public sector since 1990, with an emphasis on reforms affecting the civil service and public sector management. The politics of the reform process was notable for successful consensus building and led to a more meritocratic, professionally managed public employment system. This chapter also provides an overview of initiatives to strengthen accountability through greater transparency and citizen participation in government, as well as the major public sector management reforms adopted during the last three decades.