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Article
Publication date: 12 March 2020

Abdarahman M. Kalifa, Iwan Triyuwono, Gugus Irianto and Yeney Widya Prihatiningtias

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.

Abstract

Purpose

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.

Design/methodology/approach

The data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting employees, managerial accountants and Auditors. IFAC-based model was used in analyzing evolution stages in Libyan management accounting practices.

Findings

This study finds that Libyan oil companies use CMAPs more than TMAPs, the latter being commonly used in Libyan manufacturing companies. This study also finds that CMAPs are more beneficial than TMAPs.

Practical implications

This study provides more understanding of the use and the benefit of TMAPs and CMAPs and fills research gap regarding the matter, as well as provides new findings that can be used for further research regarding the use and benefit of TMAPs and CMAPs for Libyan oil companies.

Originality/value

The results contribute to a better understanding concerning the use and benefit of TMAPs and CMAPs in Libyan oil companies.

Details

Asian Journal of Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 2443-4175

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Article
Publication date: 6 November 2018

Sylvia, Eko Ganis Sukoharsono, Yeney Widya Prihatiningtias and Roekhuddin

The purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection…

Abstract

Purpose

The purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection between the new practices and responses from government apparatus.

Design/methodology/approach

The paper applies genetic structuralism from Pierre Bourdieu to study the interrelation of habitus, field and capital in the accrual accounting implementation.

Findings

The result indicates a symbolic dominance of central government in the implementation of accrual-based accounting in the local government. Accrual accounting is considered to be a technique of government accountability which is independent from political and social situation.

Practical implications

The accrual accounting implementation preoccupies the government officials in their study of the preparation of financial statements while its utilization to increase the public welfare is still ignored.

Social implications

The government still prioritizes accountability and transparency for managerial and political purposes. Hence, the public interest is less superior compared with the formalities established between governments – the central government and local governments – and the regional legislator.

Originality/value

This paper contributes to the evaluation of the alignment of government policy with the public interest.

Details

Journal of Accounting & Organizational Change, vol. 14 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

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Book part
Publication date: 27 November 2020

Habib Muhammad Shahib, Eko Ganis Sukoharsono, M. Achsin and Yeney Widya Prihatiningtias

This chapter develops a new reference for local government accountability in socioenvironmental issues based on the views of leading socioenvironmental nongovernmental…

Abstract

This chapter develops a new reference for local government accountability in socioenvironmental issues based on the views of leading socioenvironmental nongovernmental Organisations (NGOs) in Indonesia. This study introduces an alternative view related to the government accountability model by focussing more on the socioenvironmental issues, which tend to be marginalised due to the dominance of [neo]liberal economic development and New Public Management paradigm in the praxis of government. A Fairclough's critical discourse analysis method has been applied to annual reports from three main socioenvironmental NGOs in Indonesia ranging from 2015 to 2018. This study found that there are three important notes for the local government's regulation, practice and accountability's activities to be in a line with the sustainable paradigm and the views of these NGOs. First and the foremost, the government's policy should give attention to public needs and ecological standards. Secondly, the rights and obligations related to the environmental issues should be transparent and accountable. Lastly, the government should release the accountability reports in full disclosure document and make the reports publicly available for various stakeholders. In particular, the accountability reports play a role as a tool for people to monitor the government's activities in socioenvironmental issues. This research implies an alternative view in the context of socioenvironmental accounting literature enrichment. It also provides valuable input to other governments, especially in developing countries and countries with economic growth that are highly reliant on the natural resources sector, in order to manage and account for their natural wealth in a more responsible and sustainable manner. Likewise, this research offers an alternative discourse of socioenvironmental accountability from the view of socioenvironmental NGOs in Indonesia.

Details

Environmentalism and NGO Accountability
Type: Book
ISBN: 978-1-83909-002-8

Keywords

Content available
Book part
Publication date: 27 November 2020

Abstract

Details

Environmentalism and NGO Accountability
Type: Book
ISBN: 978-1-83909-002-8

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