title: Public sector accounting reforms in the Indonesian post-Suharto era

authors: Harun, Harun

abstract: The aim of the study is to understand the institutionalization process of an accrual accounting system in the Indonesian public sector. The data were drawn from three sources: (1) official documents (i.e. laws and government regulations) about the adoption and implementation of accrual accounting in the Indonesian public sector; (2) publicly available information about the social, economic and political developments leading to the process of the adoption; (3) interviews with 36 participants who have been involved in or have an understanding of the internalization of accrual accounting in the Indonesian public sector. Drawn from an integrated model of institutionalization (IMI) adapted from Dillard, Rigsby, and Goodman (2004), and Dambrin, Sponem, and Lambert (2007) inspired by New Institutional Sociology (NIS) this study was able to identify and discuss the features of the institutionalization process, at the national level and within one  municipality used as a case study.  

This study found that at the economic and political level and in the organizational field the new ideals which require the adoption of accrual accounting in the Indonesian public sector have been mobilized by the technocrats (economists and accountants) at the Ministry of Finance since the 1980s. This mobilization occurred when the country encountered a fiscal crisis. The study also identified that the desire to adopt accrual accounting may  have been driven by the wish to follow a similar practice adopted in other countries. Nonetheless, a formal adoption of the accrual accounting system was only realized following the collapse of Suharto’s regime in 1998 through the issuance of Law 17 (2003) as new discourses and government accounting standards in 2005 as new techniques. In this municipal case, beyond the economic reasons, the move to formally adopt the accrual accounting system at the economic and political level after Suharto appeared to be part of the government’s response to the demand from the public and international financial authorities (the IMF and the World Bank).
At the organizational level, drawing from the experience of one municipal government, the internalization processes of the accounting system were  primarily motivated by the presence of legal enforcement. This occurs because the political and economic affairs of local governments in Indonesia are regulated by the central government. Therefore, local governments effectively contribute to the domination of the central government in the mobilization process. Beyond this, the process and outcomes of the institutionalization of the accrual accounting system contradict the intended benefits, as expected in the Law 17 (2003), and the government accounting standards issued in 2005. In this case, the lack of skills and experience in using accrual accounting has increased accounting costs of the municipality and the officials within the municipality have yet to use the accrual-based accounting information for real decision making.

In addition, power and old habits of local actors (i.e. senior officials in a municipal government observed) relating to a corruption practice (bribery) surrounding the adoption have also produced an unintended outcome. In this vein, technical capacity, power, and old habits of local actors affect the extent to which a new accounting system could be internalized. An important insight that we can draw from this study is that the process and outcomes of this institutionalization are not only shaped by the pressures from external factors, but also by activities, processes and routines of actors within organizations. 

One of the implications of the these findings for policy making is that Indonesian Central Goverment needs to be aware of the capacity of local governments in implementing policies and programs anfd provides approptriate incentives to achieve full uptake. A lack of competencies besides making successful implementation difficult, may exacerbate frustration fuelling active resistance. Further research could address the relationship between capability building and the proximity of educational institutions. The thesis indicates that successful implementation is limited. This encourages further research into the factors that impact implementation. The influence of culture such as a common practice of bribery should also be considered. 

The public and academics are also reminded that the adoption of a business-style accounting system in the public sector can be costly and may act against its promoted purposes. The thesis also contributes to the public sector accounting literature by reducing the gap between what is known and unknown about governmental accounting practices in one of emerging economies in Asia, that has been rarely  investigated.

text: Public sector accounting reforms in the Indonesian post-Suharto era The aim of the study is to understand the institutionalization process of an accrual accounting system in the Indonesian public sector. The data were drawn from three sources: (1) official documents (i.e. laws and government regulations) about the adoption and implementation of accrual accounting in the Indonesian public sector; (2) publicly available information about the social, economic and political developments leading to the process of the adoption; (3) interviews with 36 participants who have been involved in or have an understanding of the internalization of accrual accounting in the Indonesian public sector. Drawn from an integrated model of institutionalization (IMI) adapted from Dillard, Rigsby, and Goodman (2004), and Dambrin, Sponem, and Lambert (2007) inspired by New Institutional Sociology (NIS) this study was able to identify and discuss the features of the institutionalization process, at the national level and within one  municipality used as a case study.  

This study found that at the economic and political level and in the organizational field the new ideals which require the adoption of accrual accounting in the Indonesian public sector have been mobilized by the technocrats (economists and accountants) at the Ministry of Finance since the 1980s. This mobilization occurred when the country encountered a fiscal crisis. The study also identified that the desire to adopt accrual accounting may  have been driven by the wish to follow a similar practice adopted in other countries. Nonetheless, a formal adoption of the accrual accounting system was only realized following the collapse of Suharto’s regime in 1998 through the issuance of Law 17 (2003) as new discourses and government accounting standards in 2005 as new techniques. In this municipal case, beyond the economic reasons, the move to formally adopt the accrual accounting system at the economic and political level after Suharto appeared to be part of the government’s response to the demand from the public and international financial authorities (the IMF and the World Bank).
At the organizational level, drawing from the experience of one municipal government, the internalization processes of the accounting system were  primarily motivated by the presence of legal enforcement. This occurs because the political and economic affairs of local governments in Indonesia are regulated by the central government. Therefore, local governments effectively contribute to the domination of the central government in the mobilization process. Beyond this, the process and outcomes of the institutionalization of the accrual accounting system contradict the intended benefits, as expected in the Law 17 (2003), and the government accounting standards issued in 2005. In this case, the lack of skills and experience in using accrual accounting has increased accounting costs of the municipality and the officials within the municipality have yet to use the accrual-based accounting information for real decision making.

In addition, power and old habits of local actors (i.e. senior officials in a municipal government observed) relating to a corruption practice (bribery) surrounding the adoption have also produced an unintended outcome. In this vein, technical capacity, power, and old habits of local actors affect the extent to which a new accounting system could be internalized. An important insight that we can draw from this study is that the process and outcomes of this institutionalization are not only shaped by the pressures from external factors, but also by activities, processes and routines of actors within organizations. 

One of the implications of the these findings for policy making is that Indonesian Central Goverment needs to be aware of the capacity of local governments in implementing policies and programs anfd provides approptriate incentives to achieve full uptake. A lack of competencies besides making successful implementation difficult, may exacerbate frustration fuelling active resistance. Further research could address the relationship between capability building and the proximity of educational institutions. The thesis indicates that successful implementation is limited. This encourages further research into the factors that impact implementation. The influence of culture such as a common practice of bribery should also be considered. 

The public and academics are also reminded that the adoption of a business-style accounting system in the public sector can be costly and may act against its promoted purposes. The thesis also contributes to the public sector accounting literature by reducing the gap between what is known and unknown about governmental accounting practices in one of emerging economies in Asia, that has been rarely  investigated.

year: 2012

title: Ecophysiological adaptations of the lichen genera pseudocyphellaria and sticta to south temperate rainforests

authors: Green, T.G. Allan

abstract: Temperate rainforests are a poorly researched habitat with respect to lichen ecophysiology in comparison to desert and polar regions. The evergreen, broadleaf forests provide a dim, moist environment that is relatively stable throughout the year. Lichens are abundant in both quantity and species diversity with the large foliose genera Sticta and Pseudocyphellaria normally being dominant, visually and in terms of biomass. These lichens exhibit a great diversity of both form and habitat range. Physiological and morphological adaptation has also been demonstrated. Pseudocyphellaria dissimilis shows changes in thallus water storage capacity with evaporative demand and is also highly shade-adapted. The species has the lowest light saturation and compensation values for photosynthesis yet known for lichens (20 and 1-μmol m−2s−1, PAR, respectively). Unexpectedly it is also highly desiccation-sensitive with some thalli being killed after only 20 h exposure to 15% relative humidity. Photobiont versatility is also a feature of these genera. Photosymbiodemes occur, i.e. a single thallus containing both green algal and cyanobacterial sectors. Because the different sectors have the same fungal partner and grow in the same habitat, it is possible to investigate whether particular physiological traits are photobiont determined. The ability to recover photosynthetic activity in humid air is confined to thalli with green algal photobionts whilst the inability of thalli containing cyanobacterial photobionts to tolerate high light stress may be related to their lack of a protective xanthophyll cycle.

text: Ecophysiological adaptations of the lichen genera pseudocyphellaria and sticta to south temperate rainforests Temperate rainforests are a poorly researched habitat with respect to lichen ecophysiology in comparison to desert and polar regions. The evergreen, broadleaf forests provide a dim, moist environment that is relatively stable throughout the year. Lichens are abundant in both quantity and species diversity with the large foliose genera Sticta and Pseudocyphellaria normally being dominant, visually and in terms of biomass. These lichens exhibit a great diversity of both form and habitat range. Physiological and morphological adaptation has also been demonstrated. Pseudocyphellaria dissimilis shows changes in thallus water storage capacity with evaporative demand and is also highly shade-adapted. The species has the lowest light saturation and compensation values for photosynthesis yet known for lichens (20 and 1-μmol m−2s−1, PAR, respectively). Unexpectedly it is also highly desiccation-sensitive with some thalli being killed after only 20 h exposure to 15% relative humidity. Photobiont versatility is also a feature of these genera. Photosymbiodemes occur, i.e. a single thallus containing both green algal and cyanobacterial sectors. Because the different sectors have the same fungal partner and grow in the same habitat, it is possible to investigate whether particular physiological traits are photobiont determined. The ability to recover photosynthetic activity in humid air is confined to thalli with green algal photobionts whilst the inability of thalli containing cyanobacterial photobionts to tolerate high light stress may be related to their lack of a protective xanthophyll cycle.

year: 1991

title: Ngā niho tēte o Pekehāua: An indigenous articulation of governance

authors: Mahuika, Rangimarie

subjects: Indigenous Governance

abstract: This thesis originally set out to examine the structures and models available within New Zealand for a post-settlement tribal governance framework that would meet the Office of Treaty Settlements requirements while empowering the needs and aspirations of Ngāti Rangiwewehi. During the course of the study, as a result of the fast-tracking of our tribal settlement this emphasis changed. With Ngāti Rangiwewehi electing to utilise the government recommended templates for the post-settlement entity, the research shifted to consider the evolution of governance within the tribe, looking at the ways tribal governance had developed from traditional practices to our current governance frameworks. It was anticipated that gaining a deeper understanding of the factors that have shaped and influenced our governance would also give us the necessary insights to adapt the Crown model the tribe had adopted to ensure it was able to meet Ngāti Rangiwewehi’s future aspirations. This belief was grounded in an understanding that prior to the arrival of Pākehā to Aotearoa/New Zealand Ngāti Rangiwewehi, along with all other iwi Māori, had their own systems of Governance. Our governance frameworks, encapsulated within our tikanga and kawa, operated to produce a strong, vibrant, and self-determining society. Through colonisation, and its imposed Western frameworks for governance within Aotearoa New Zealand, traditional Māori frameworks for law and governance were undermined, deconstructed, or marginalised to make way for the civilizing discourses and structures of the Settler, as enforced by the British Crown. Although the dominant system of law and frameworks for governance may have changed, Ngāti Rangiwewehi and Māori desires for self-determination have not.
Against this background the central question of this study has itself evolved, initially contemplating to what extent Ngāti Rangiwewehi might be able to remain self-determining in and through their post-settlement governance arrangements. The overwhelming conclusion the study could not avoid was that any governance approach drawn from the settler-colonial Eurocentric system currently dominant in New Zealand would be incapable of supporting tribal aspirations for self-determination. What was equally evident was the continued determination that the tribe, collectively and individually, maintained to mediate the imposed governance frameworks that interfere in our ability to fully exercise our tino rangatiratanga, or in our iwi-specific context, our tino Rangiwewehitanga. This observation led to the final iteration of the thesis question which asks what frameworks for governance would best empower Ngāti Rangiwewehi to be self-determining in and beyond this post-settlement governance era? Throughout the research what became apparent was the potential to utilise our traditional frameworks for governance, described and encapsulated within this study as Rangiwewehitanga, a decolonial paradigm for tribal governance. Viewed in this way, Rangiwewehitanga expands our understanding of governance beyond the limited perspectives imposed through colonization and requires our people to recognise and return to the wisdom of our ancestral teachings to craft the most appropriate pathways forward.

text: Ngā niho tēte o Pekehāua: An indigenous articulation of governance This thesis originally set out to examine the structures and models available within New Zealand for a post-settlement tribal governance framework that would meet the Office of Treaty Settlements requirements while empowering the needs and aspirations of Ngāti Rangiwewehi. During the course of the study, as a result of the fast-tracking of our tribal settlement this emphasis changed. With Ngāti Rangiwewehi electing to utilise the government recommended templates for the post-settlement entity, the research shifted to consider the evolution of governance within the tribe, looking at the ways tribal governance had developed from traditional practices to our current governance frameworks. It was anticipated that gaining a deeper understanding of the factors that have shaped and influenced our governance would also give us the necessary insights to adapt the Crown model the tribe had adopted to ensure it was able to meet Ngāti Rangiwewehi’s future aspirations. This belief was grounded in an understanding that prior to the arrival of Pākehā to Aotearoa/New Zealand Ngāti Rangiwewehi, along with all other iwi Māori, had their own systems of Governance. Our governance frameworks, encapsulated within our tikanga and kawa, operated to produce a strong, vibrant, and self-determining society. Through colonisation, and its imposed Western frameworks for governance within Aotearoa New Zealand, traditional Māori frameworks for law and governance were undermined, deconstructed, or marginalised to make way for the civilizing discourses and structures of the Settler, as enforced by the British Crown. Although the dominant system of law and frameworks for governance may have changed, Ngāti Rangiwewehi and Māori desires for self-determination have not.
Against this background the central question of this study has itself evolved, initially contemplating to what extent Ngāti Rangiwewehi might be able to remain self-determining in and through their post-settlement governance arrangements. The overwhelming conclusion the study could not avoid was that any governance approach drawn from the settler-colonial Eurocentric system currently dominant in New Zealand would be incapable of supporting tribal aspirations for self-determination. What was equally evident was the continued determination that the tribe, collectively and individually, maintained to mediate the imposed governance frameworks that interfere in our ability to fully exercise our tino rangatiratanga, or in our iwi-specific context, our tino Rangiwewehitanga. This observation led to the final iteration of the thesis question which asks what frameworks for governance would best empower Ngāti Rangiwewehi to be self-determining in and beyond this post-settlement governance era? Throughout the research what became apparent was the potential to utilise our traditional frameworks for governance, described and encapsulated within this study as Rangiwewehitanga, a decolonial paradigm for tribal governance. Viewed in this way, Rangiwewehitanga expands our understanding of governance beyond the limited perspectives imposed through colonization and requires our people to recognise and return to the wisdom of our ancestral teachings to craft the most appropriate pathways forward.

year: 2019