Abstract

In 2003, the Indonesian Government initiated massive budget and accounting reforms following the enactment of a trilogy of Finance laws which aim to uphold good governance. An important component of these laws was the application of the New Public Management (NPM) related principles that give rise to the changes in financial management practices within the Government. In this paper, I evaluate the implementation of those reforms. The research investigates what factors have influenced the varied outcomes in the implementation of the budget and accounting reforms in Indonesian Government agencies. A multiple-case design of four case institutions was employed. The paper concludes that cooperation, communication, trust and leadership are among contextual factors that influence the successful of implementation outcomes in Indonesian government institutions. This study provides an understanding of implementation factors within the Indonesian government context, and therefore developing country context, and adds to the limited knowledge in the field of implementation.