The accrualization of public-sector accounting in the perspective of new institutionalism theory (a study of state universities in east java)

Yuwandi Aricaksono; Made Sudarma; Lilik Purwanti

doi:10.21744/irjmis.v8n4.1888

Authors

Yuwandi Aricaksono
yuwandiaricak@gmail.com
Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Malang, Jawa Timur, Indonesia
Made Sudarma Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Malang, Jawa Timur, Indonesia
Lilik Purwanti Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Malang, Jawa Timur, Indonesia

Abstract

This study aims to elucidate the application of accrual-based accounting in state universities with the status of Public Service Agency under the auspices of the Ministry of Research, Technology, and Higher Education of Indonesia in East Java and to explain the effect of external and internal factors on every work unit following the reformation of accounting basis. This qualitative case study uses the perspective of the New Institutionalism Theory. The result of this research is that the researcher can describe the role of the informants in each work unit in applying accounting accrualization and explain the Institutional Isomorphism (institutionalization process) consisting of coercive, mimetic, and normative. Furthermore, the involvement of professional institutions in factors that are normative isomorphism in nature can be linked with allomorphism symptoms. The phenomenon signifies the involvement of endogenous factors such as actors, institutions, and systems of thinking; all of which are combined to support the institutionalization process.

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