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Ade Palupi

First Name: Ade
Surname: Palupi
Department Dept of Accounting and Corporate Governance
Supervisor(s): Professor Lorne Cummings , Associate Professor Maria Dyball

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Paper Title

A Sociological Analysis of Asian Development Bank funding of Indonesian Government Accounting Education

Purpose

To examine how the Asian Development Bank (ADB) engaged in the field of Indonesian government accounting education reform through financial lending agreements, and how accounting academics responded to these agreements.

Originality

This is the first study to use a sociological theory of practice and power relations to analyze the engagement of the ADB into the field of government accounting education reform within a transitioning country.

Key literature/theoretical perspective

The study will apply Pierre Bourdieuís sociology theory regarding practice and social hierarchy (Bourdieu and Wacquant, 1994).

Design/methodology/approach

This study will use a qualitative research design, including material related to international agency reports, government reports, education-related reports and university documentation, and interviews with Indonesian accounting academics, government officers, ADB officer/s and project consultants.

Research limitations/implications

This study will provide an insight how international lending agreements by NGO bodies shape social hierarchy and power relations between the international financial institution and local agents. It will also explore how the lending agreement influences accounting academic disposition regarding government accounting knowledge and practice in a transition country context.

Practical and Social implications

This study will contribute to a greater understanding of the sociological factors that facilitate or hinder the role of educational institutions in helping to improve government accounting practice in Indonesia. This will help construct the most optimal approach to assist changes in accounting education and practice.

Keywords

Indonesia, Government Accounting, Tertiary Accounting Education, Transition Country and Bourdieu