An accounting appraisal of the privatisation decision : a case study of Indonesia's telecommunications industry.
The recent development of accounting in Indonesia has been quite substantial. The change of accounting orientation, appointment of more accountants as CEO, the start of a litigation era and more blame for accounting work are simple examples of changes in the accounting function in Indonesia. The increased of appreciation for accountants has, however, not been accompanied by development of accounting system in Indonesia, which has been characterised by dependence on other systems and international standards.This study explores the link between government policy, specifically privatisation, and the accounting role, from the perspective of public policy, which is discussed in terms of public administration and economy. The purpose of this chapter is to indicate the background of the study and to connect this with the process of study. In other words, it will introduce the relationship among the chapters of this thesis.