PERAN AKUNTANSI DALAM PROSES REFORMASI BIROKRASI: STUDI KASUS PADA UNIT KERJA KEMENDIKNAS
Abstract: The objective
of this research
is to explore
the role of
accounting in the
reform process of a
continuously evolving govermental
agency in one of
sub units in
ministary of national education.
It is important that essentially birocratic reforms still in progress. Drawing
on two complementary organizational change models, the paper investigates how the
shifting objectives of
Unit Kerja of
National Education Department rendered itsfinancial
management and accountability systems inadequate and
how new accounting technologies introduced
to anchor the
reform process clashed
with bureaucratic procedures to
create a very
challanging context for
the organization’s management.
The paper uses multiple
research methods including inteviews,
archival material and
observation to understand the
reform process at one of Unit Kerja of
National Education Department and its implication for public sector accounting
and public sector managemnet.The paper finds that the unique history and
continuously evolving nature of Unit Kerja of
National Education Department
make it an
important context for
re-examining the dynamics of
change process and
the contribution of
accounting technologies within
that context. Since the
late 2001, the
Unit Kerja of
National Education Department
has transformed itself from the
budget system was
established by top
down system calledcentralized budget system to
participative budgeting called decentralized budget system.
Penulis: Haryani & M.
Syafruddin
Kode Jurnal: jpmanajemendd120575
