THEORETICAL IN INDONESIAN LOCAL GOVERNMENT ACCOUNTING RESEARCH: 2000-2019

  • Deviani, Eddy R. Rasyid, EfaYonedi, Hefrizal Handra

Abstract

This paper is to provide an evaluation of the use of theory in Indonesian local government accounting research in the 2000-2019 period. Offering insights, identify which will hopefully encourage and guide researchers in this area. The paper uses the literature of this era to study topic and the theorization of local government accounting research. This is not a comprehensive review of all literature in this period/It revealed more than half of the articles used were descriptive, there was no explicit theoretical framework, only 35% used explicit theories, while the rest (27%) used some accounting ideas or other concepts as frameworks and observed a theoretical plurality began to emerge to investigate settings. This paper offers a critique of the theorisation of local government accounting research in Indonesia over a twenty-year time period.

Published
2020-04-10
How to Cite
Deviani, Eddy R. Rasyid, EfaYonedi, Hefrizal Handra. (2020). THEORETICAL IN INDONESIAN LOCAL GOVERNMENT ACCOUNTING RESEARCH: 2000-2019. International Journal of Advanced Science and Technology, 29(6s), 977 - 992. Retrieved from http://sersc.org/journals/index.php/IJAST/article/view/8963