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    Non-Compliance in Public Financial Management: A Case Study of a Local Government in Indonesia

    Cahyono B 2017.pdf (4.368Mb)
    Access Status
    Open access
    Authors
    Cahyono, Budi
    Date
    2017
    Supervisor
    Dr Scott Fitzgerald
    Type
    Thesis
    Award
    PhD
    
    Metadata
    Show full item record
    Faculty
    Business and Law
    School
    Business
    URI
    http://hdl.handle.net/20.500.11937/68412
    Collection
    • Curtin Theses
    Abstract

    Utilising content analysis of external audit reports published between 2009 and 2014, this study identified systemic problems resulting from non-compliance in public financial management (PFM) operations of local governments in Indonesia. Further, a single case study was conducted to investigate factors for non-compliance and how they influence the PFM actors to be involved in non-compliance practices. Findings of this study suggested that employees’ motives and dysfunctional bureaucratic structures have contributed to the emergence of non-compliance.

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