Non-Compliance in Public Financial Management: A Case Study of a Local Government in Indonesia
| dc.contributor.author | Cahyono, Budi | |
| dc.contributor.supervisor | Dr Scott Fitzgerald | en_US |
| dc.date.accessioned | 2018-07-19T05:47:50Z | |
| dc.date.available | 2018-07-19T05:47:50Z | |
| dc.date.issued | 2017 | |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/68412 | |
| dc.description.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. | en_US |
| dc.publisher | Curtin University | en_US |
| dc.title | Non-Compliance in Public Financial Management: A Case Study of a Local Government in Indonesia | en_US |
| dc.type | Thesis | en_US |
| dcterms.educationLevel | PhD | en_US |
| curtin.department | Business | en_US |
| curtin.accessStatus | Open access | en_US |
| curtin.faculty | Business and Law | en_US |