ORCID Profile
0000-0002-4870-5523
Current Organisation
James Cook University Singapore
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Publisher: Wiley
Date: 03-04-2014
DOI: 10.1111/FAAM.12035
Publisher: Informa UK Limited
Date: 22-05-2019
Publisher: Informa UK Limited
Date: 12-2007
Publisher: University of Wollongong Library
Date: 2017
Publisher: Emerald
Date: 08-02-2020
DOI: 10.1108/JAOC-10-2019-0105
Abstract: This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments. The study is based on an intensive analysis of document sources and interview scripts around the institutionalization of RBS by the Indonesian government and uses the adaption of Dillard et al. (2004) institutional model in informing its findings. The authors find that at the national level, the key drivers in RBS adoption were a combination of exogenous economic and coercive pressures and the wish to mimic accounting reforms in developed nations. At the local government level, the internalization of RBS is a response to a legal obligation imposed by the central government. Despite the RBS adoption has strengthened the transparency of local authorities reports – it limits the roles of other members of citizens in determining how local government budgets are allocated. The results of the study should be understood in the historical and institutional contexts of organizations observed. The authors reinforce the notion that accounting as a business language dominates narratives and conversations surrounding the nature of government reporting and budgeting systems and how resource allocation is formulated and practiced. This should remind policymakers in other developing nations that any implementation of a new accounting technology should consider institutional capacities of public sector organizations and how the new technology benefits the public. The authors argue that the dominant role of international financial authorities in the policymaking and implementation of RBS challenges the aim of autonomy policies, which grant greater roles for local authorities and citizens in determining the nature of the budgets and operation of local authorities. This study extends institutional theory by adapting the Dillard et al. (2004) model in explaining the forces, actors and critical features of a new accounting system adoption by local governments.
Publisher: Informa UK Limited
Date: 17-02-2019
Publisher: Canadian Center of Science and Education
Date: 24-11-2014
Publisher: Emerald
Date: 24-12-2020
DOI: 10.1108/IJPSM-07-2020-0195
Abstract: The aim of this study is to critically evaluate the institutionalisation of International Public Sector Accounting Standards in Indonesia. This case study approach relies on obtaining its data from document sources and interviews with relevant people and/or organisations involved in policy-making and implementation of IPSAS in Indonesia. To inform the study, we developed and used an integrated model of institutionalisation based on the work done by Dillard et al . (2004) and Dambrin et al. (2007). Our model shows that dissemination of new ideals and the transformation of these new ideals into new discourses were institutionalised at the economic and political level. However, the creation of a new [accounting]technique took place in the organisational field, instead of organisational level. The internalisation of IPSAS in the organisational field is characterised by limited use of IPSAS-based reports for making decisions. Overall the institionalisation of IPSAS in Indonesia is dominated by actors external to local governments. The study’s results reflect the specific socio-economic and political contexts for a specific point in time. Policy-makers in developing nations should consider the applicability of IPSAS in accordance with the actual needs and capacities of their local governments. The findings show that developing nations and international organisations have underestimated the technical and institutional issues of developing nations in the globalisation of IPSAS. The study extends institutional theory by developing a new model to conceptualise the dynamic processes, the role of actors and outcomes of public sector accounting reforms in an emerging economy.
Publisher: Emerald
Date: 19-06-2019
DOI: 10.1108/SAMPJ-06-2018-0161
Abstract: The purpose of this study is to examine the current state of online sustainability reporting in the Hong Kong higher education sector from a variety of perspectives. The multiple case study was the research method for this research. Content analysis of the university website, as well as interview with university management, personnel in the sustainability office, academics and students, were adopted for data collection. An assessment framework for sustainability reporting was developed as an instrument for content analysis, based on G4 guidelines and prior literature. The authors observe that most Hong Kong public universities have a specific webpage for sustainability reporting on the website, which consists of an amount of sustainability-related information in terms of general aspects, specific aspects and stakeholder participation. Moreover, they notice that Hong Kong public universities attach importance to sustainability and its reporting, and they would like to communicate their sustainability activities to various stakeholders and the community where they operate. This paper indicates some practical implications for academics, university management, policymakers and sustainability education amongst universities in Hong Kong and beyond. This paper argues that universities, as a central place to foster talents and future leaders, should operate in a sustainable manner at the first place and then report their sustainability-related activities taking full advantage of the current information and communication technologies, so as to discharge accountability to various stakeholders and meet the expectations of the community where they operate. This paper uses a multiple case study approach to explore the status of online sustainability reporting at Hong Kong universities, which contributes to limited research in the area, particularly for online sustainability reporting in the higher education institutions, and makes some contributions to the extant literature.
Publisher: Informa UK Limited
Date: 09-2013
Publisher: Informa UK Limited
Date: 31-01-2020
Publisher: IOP Publishing
Date: 05-2018
Publisher: IOP Publishing
Date: 05-2018
Publisher: Emerald
Date: 14-09-2012
DOI: 10.1108/18325911211258308
Abstract: The purpose of this paper is to evaluate the institutionalization of an accrual accounting system in the Indonesian public sector. The authors undertake a case study to gain insights relating to the critical features of the institutionalization process of the accrual accounting system (AAS) in one Indonesian public sector municipality. The data are drawn from official documents of the Indonesian Government and from publicly available information about the accrual adoption processes. The authors also interviewed key actors who were involved in the accrual accounting policy formulation, standards development and implementation. The data under investigation cover the period from 1983 to 2010. The IPM of Dambrin, Lambert and Sponem is employed to evaluate the process by which an AAS was idealized, standardized, implemented and used in one Indonesian municipality. Scott's pillars of legitimization also inform rationales behind practice. This study reveals how the decision of the Indonesian Government to adopt accrual accounting in 2003 was part of greater political and economic reforms following the financial and political crisis that occurred in 1998. Idealized in the early 1980s by technocrats in the Ministry of Finance, accrual accounting practices were deferred and then enabled by a series of national political events. Their ultimate internalization into our municipality was led by new legislation but also influenced by the habits and histories of the Indonesian local context and was as a result decoupled in many respects from ideals, discourses and techniques established for it. The findings should be understood in the economic, social and historical context of Indonesia. Findings offered here may differ from other applications due to the nature of the economic, social and political contexts. Uniquely employing the IPM model, and drawing from a context which has undergone significant political change but which has benefitted from little research, this study contributes to an understanding of the institutionalization and legitimization process of an accrual accounting system in an emerging‐economy public sector. Findings demonstrate how notions of politics and power inform the complexity of institutionalization in this unique political‐economic environment.
Publisher: Informa UK Limited
Date: 08-2013
Publisher: Virtus Interpress
Date: 2014
DOI: 10.22495/COCV11I3P9
Abstract: This research examines the trend of voluntary intellectual capital (IC) disclosure in China between 2006 and 2009, using content analysis of corporate annual reports of 100 top listed A-share Chinese companies. The results indicate that there was a generally upward trend for the disclosure of IC items, categories and the overall IC over the investigated period. Internal capital was the most highly reported IC category whereas external capital was the least reported for year 2008 and 2009. For disclosure items, “management processes” was the best performer during the time while “licensing agreements” for 2006 and “research collaborations” for 2008 and 2009 were the poorest. It is believed that our research should have some contributions to the existing literature on IC disclosure.
Publisher: Emerald
Date: 09-11-2020
DOI: 10.1108/AAAJ-01-2018-3330
Abstract: This study explores the quality of sustainability reporting (QSR) and the impact of regulatory guidelines, social performance and a standardised reporting framework (using the Global Reporting Initiative [GRI] guidelines) on QSR in the context of banks in Bangladesh. Using a s le of 315 banking firm-year observations over 13 years (2002–2014), a content analysis technique is used to develop the 11-item QSR index. Regression analysis is used to test the research hypotheses. Initially, QSR evolved symbolically in Bangladesh's banks but, over our investigation period, with QSR indicators gradually improving, the trends became substantive. The influences on QSR were sustainable banking practice regulatory guidelines, social performance and use of the GRI guidelines. However, until banks improve reporting information, such as external verification and trends over time, QSR cannot be regarded as fully substantive. This study advances QSR research and debate among academic researchers. With regulatory agencies and stakeholders increasingly using sustainability reporting information for decision making, the information's quality is vital. This study is the first on QSR in the banking industry context, with previous research mostly investigating the quantity of sustainability reporting. The current study also synthesises QSR with sustainability regulation and social performance factors which have rarely been used in the sustainability literature. To gain a holistic understanding of QSR, existing QSR measures are advanced by combining external reporting efforts with banks' internalisation initiatives.
Publisher: Canadian Center of Science and Education
Date: 16-09-2013
Publisher: Springer Nature Singapore
Date: 2023
Publisher: Wiley
Date: 26-04-2018
DOI: 10.1111/AUAR.12232
Publisher: Emerald
Date: 15-06-2015
Publisher: Oxford University Press (OUP)
Date: 21-01-2020
Abstract: This study critically evaluates the adoption of a universal healthcare system recently introduced by the Indonesian government in 2014. Our study is driven by the lack of critical analysis of social and political factors and unintended consequences of New Public Management, which is evident in the healthcare sector reforms in emerging economies. This study not only examines the impact of economic and political forces surrounding the introduction of a universal health insurance programme in the country but also offers insights into the critical challenges and undesirable outcomes of a fundamental reform of the healthcare sector in Indonesia. Through a systematic and detailed review of prior studies, legal sources and reports from government and media organizations about the implementation and progress of an UHC health insurance programme in Indonesia, the authors find that a more democratic political system that emerged in 1998 created the opportunity for politicians and international financial aid agencies to introduce a universal social security administration agency called Badan Penyelenggara Jaminan Sosial (BPJS). Despite the introduction of BPJS to expand the health services’ coverage, this effort faces critical challenges and unintended outcomes including: (1) increased financial deficits, (2) resistance from medical professionals and (3) politicians’ tendency to blame BPJS’s management for failing to pay healthcare services costs. We argue that the adoption of the insurance system was primarily motivated by politicians’ own interests and those of international agencies at the expense of a sustainable national healthcare system. This study contributes to the healthcare industry policy literature by showing that a poorly designed UHC system could and will undermine the core values of healthcare services. It will also threaten the sustainability of the medical profession in Indonesia. The authors offer several suggestions for devising better policies in this sector in the developing nations.
Publisher: Informa UK Limited
Date: 09-07-2019
Publisher: Virtus Interpress
Date: 2013
Abstract: The Chinese economic reform, starting from 1978, facilitated the emergence and development of the capital markets. This paper provides a brief review of the Chinese stock market from various perspectives, such as the regulation, issuance of shares, shareholding structure and financial reporting of listed firms, and future development. It is expected that our paper could offer readers andresearchers who are in the Chinese capital market, particularly in the area of accounting and finance, a general understanding of the market.
Publisher: MDPI AG
Date: 28-08-2017
DOI: 10.3390/SU9091529
Location: Australia
Location: New Zealand
No related grants have been discovered for Dr Harun Harun.