BUSINESS INNOVATION, GLOBAL MARKETS, AND SOCIAL CHANGES

Abstract

The purpose of this study was to know the accountability and transparency practices in accrual- based government accounting. Accountability and transparency are the main reason to adopt accrual-based accounting in government. Any changes in government policy, like accounting changes, should lead to welfare improvements. This study used genetic structuralism which practices were observed from three interconnected elements; field, habitus and capital to determine practices in the field. This study finds habitus of local and transparency have been done when accrual-based accounting has been implemented. Therefore, accountability and transparency are aimed more at political and managerial interest while the deepening of the public interest still ignored.