Accountability and Internet Financial Reporting of Local Government: An Indonesia Analysis

Verawaty, Verawaty (2017) Accountability and Internet Financial Reporting of Local Government: An Indonesia Analysis. LAMBERT Academic Publishing, Germany, Saarbrüchen, pp. 1-136. ISBN 978-3-330-06169-9

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Abstract

Preface: Internet technologies in the form of e-government (government website) provide local governments with an opportunity to improve their accountability, promoting a change in the overall philosophy of government activities, and increasing their responsiveness to the needs of citizens for financial information. The financial information through internet is called Internet Financial Reporting (IFR) which is a combination between the internet multimedia capability and capacity to communicate the financial information interactively. This provision of public service instills confidence in the government to be responsive to the community as they are meant to be serving in the form of accountability. Accountability is often used synonymously with responsibility, blameworthiness, and liability. As an aspect of governance, accountability has been central to discussions related to problems in the public sector. Accountability also encompasses the obligation to report, explain, and answer for resulting consequences. As leaders often make decisions with far-reaching consequences, accountability has a substantial ethical component. Considering that accountability is implicit in all the objectives of government financial reporting, e-government can play a role in the democratization of government information on performance by providing convenient and potentially more accessible financial information to stakeholders. Referring to the literature on disclosure in the term of IFR and accountability in the public sector, this book consists of three chapters that discuss the certain topics and seven cases and one literature study related. In the first chapter, it explores the object case namely Local Government in Indonesia. The second and the third are respectively Accountability in Government and; Financial Reporting in Government. The eight cases examined those two last chapter topics in Indonesia around 2012-2016, respectively The Accessibility of Public Information of Local Government through E-Government in Indonesia; The Availability of IFR (Internet Financial Reporting) through E-Government as Public Transparency, Participation, and Accountability Means in Indonesia; The Accessibility Determinants of Internet Financial Reporting of Local Government: Further Evidence from Indonesia; The Comparative Analysis of Internet Financial Reporting of Local Government in Indonesia by Using A Disclosure Index; The Accessibility of Internet Financial Reporting of Local Government in Indonesia: A Missing Link in National Development Accountability; The Transparency of Internet Financial Reporting of Local Government in Indonesia: A Further Review of Government Usage of Information Technology; and The Comparative Analysis of Accessibility Index Value of Government Internet Financial Reporting in Indonesia. The last part of the book is a literature study titled E-Government: A Breakthrough in Good Governance as A Means of Public Transparency, Participation and Accountability. The studies looks at Indonesia local government’s use of the internet and whether local government is likely to be more accountable as a result. In fact, there are no statutory requirements concerning the use of the internet in the communication of results and consequently. The choice of the type of information and documents to be inserted in e-government is not highly mandatory despite there are some regulations. The implication all the studies recommends that the local government develop better knowledge management systems, increase the interactivity of their websites, and enrich the accounting information that they present in the website, with strong commitment of the officials. In order to support the accountability, the government has to publicize the public information in the form of financial reporting as in the context of fulfilling the rights of the public which is the rights to be informed in the border of legal law. Hopefully, this book will provide high knowledge related to accountability and Internet Financial Reporting in the public sector, especially in term of government aspects. Verawaty March, 2017

Item Type: Book
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Mrs Verawaty Mahyudin
Date Deposited: 06 Jul 2022 05:22
Last Modified: 06 Jul 2022 05:22
URI: http://eprints.binadarma.ac.id/id/eprint/17295

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