GLIMS Journal of Management Review
and Transformation
issue front

Tri Prabowo1, Ann Martin-Sardesai2, and James Guthrie AM3

First Published 2 Mar 2022.
Article Information Volume 1, Issue 1 March 2022
Corresponding Author:

Ann Marin-Sardesai, College of Business, School of Business and Law, CQUniversity Sydney, NSW 2000, Australia.

1 Diponegoro University, Indonesia

2 College of Business, School of Business and Law, CQUniversity Sydney, NSW, Australia

3 Department of Accounting and Corporate Governance, Macquarie Business School, Macquarie University, Australia

Creative Commons Non Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-NonCommercial 4.0 License ( which permits non-Commercial use, reproduction and distribution of the work without further permission provided the original work is attributed.


This article is inspired by complexities in the adoption and implementation of accrual accounting (AA), which has been explored in the public sector accounting literature, and seeks to examine its implementation in the Indonesian public sector. Using case-based research, the article is underpinned by Gramsci’s theory of hegemony to construe the process of the implementation of AA. The article adopts a qualitative research method including interviews with senior regulators of public sector reforms in Indonesia and an extensive review of documents, literature and reports to construct a historical analysis. The data reveal that international donor organizations such as the International Monetary Fund (IMF) and the World Bank influenced the implementation of AA in Indonesia. In line with Gramsci’s theory of hegemony, the international organizations directed the senior Indonesian regulators to perceive that AA was indispensable. Therefore, AA was implemented because of hegemonic influences and attempts to seek legitimacy. The empirical evidence provided identifies that major public sector reforms are complex. This is even more evident in new emerging market countries like Indonesia, where the intentions underpinning reforms may be challenging to realize and are driven by factors outside the control of those tasked with its adoption and implementation. The article is novel in identifying and interpreting the influence of the IMF, the World Bank, and other international organizations on the implementation of AA in Indonesia through the lens of Gramsci’s theory of hegemony.


accrual accounting, government accounting standards, Indonesian public sector, hegemony, public sector reforms


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