Tri Jatmiko Wahyu Prabowo
First Name: Tri
Department Dept of Accounting and Corporate Governance
Supervisor(s): Professor Philomena Leung , Professor James Guthrie
Paradoxes in the Indonesian Public Sector Administration Reform
To identify and compare the processes and key characteristics of Indonesia reforms with generally accepted theoretical (normative) precepts in public sector.
This article is the first study which (1) examines a Hood & Peters (2004)’s proposition which note that the reforms can be trapped on a paradox which have a characteristic that may produce a new bureaucracy with a more rule-based system than the traditional systems that reforms intend to remove. (2) Examines the implication of Considine (2001)’s proposition which states that public sector reforms should transforms from procedural governance to corporate (or market) governance, in the context of Indonesia.
Key literature/theoretical perspective
Guthrie, Olson, & Humphrey (1999) highlighted ‘new public financial management’ (NPFM) which is a public reform study concentrating on the accounting and financial aspects. The article evaluates Indonesia public reforms from five aspects of NPFM: (1) the development of market-oriented management system; (2) the decentralisation of the budgeting system; (3) the reform in government financial reporting system; (4) the reformation in public sector audits mechanism; and (5) the development in performance management systems in government entities.
The research is an archival and historical study.
Practical and Social implications
The understanding of the convergences and differences as considerations in the implementation of NPFM in a jurisdiction context.
Paradox, Indonesia, Public Sector, Administration, Reform, New Public Financial Management