Questions asked were formulated in

Questions asked were formulated in accordance with the roles of each participant. For
example, the participants at the national level were asked about the process leading to the
formulation of the AAS regulations and standards. Participants from the municipality
were asked to discuss the processes for which they were responsible or in which they engaged. We employed a list of interview questions, however to keep the interviews
flowing in a natural way, the questions were not used in a strict manner to allow
participants to openly reveal relevant information as much as possible.
The interview approach is in accordance with the notion that in a case study a
researcher can interview people from different settings (organizations) to facilitate
multiple levels of analyses (Yin, 2009). Interviewing participants from different
groups of stakeholders or professions (i.e. manager of an accounting unit, preparers
and users of government reports and media) has been adopted in previous public
sector accounting studies (Jones and Puglisi, 1997; Van Peursem and Pratt, 1998;
Mignot and Dolley, 2000; Christensen, 2002; Mack and Ryan, 2006). Interviews ran
from 60 to 90 minutes. The interviews were held in the offices of participants and
recorded, and later transcribed and translated. A summary of each interview was
formed and reviewed with each participant as soon as possible after the interview via
a separate telephone or personal contact to ensure that their views were appropriately
represented.
Following Yin’s (2009) recommendations, and once the collection of datawas complete,
comments were systematically categorized using classifications found within the IPM
framework provided by Dambrin et al. (2007). Data was then coded, categorized and
labelled. Results reveal patterns which indicate the emergence of ideals calling for accrual
accounting information in the Indonesian public sector, the process of formulating
government law and policy on AAS, the formulation of accrual-based accounting
standards and that which demonstrates how and why the AAS was internalized in one
Indonesian municipality.
In addition, the data were tabulated into categories such as the period of time, people or
organizations and the character of specific actions from specific actors. Thiswas useful in
coming to an understanding of the nuances and complexity of the situation. As the
interviewswere conducted in the Indonesian language, and asmost of the documents used
are also written in that language, translations to English were undertaken by the first
author. To ensure accuracy of translations, a selection of the interviews and documents
were reviewed (twice each) by two Indonesian-speaking individuals in New Zealand. The
Dambrin et al. (2007) model was helpful in identifying and categorizing the data into
specific themes and patterns. The interviews concluded in 2010.

Hasil (Bahasa Indonesia) 1:

Pertanyaan yang diajukan yang dirumuskan dengan peran masing-masing peserta. Untukcontoh, para peserta di tingkat nasional ditanya tentang proses menujuperumusan AAS peraturan dan standar. Peserta dari kotamadyadiminta untuk membahas proses untuk yang mereka yang bertanggung jawab atau di mana yang mereka terlibat. Kami bekerja daftar pertanyaan wawancara, namun untuk menjaga wawancaramengalir secara alami, pertanyaan yang tidak digunakan secara ketat untuk memungkinkanpeserta untuk secara terbuka mengungkapkan informasi relevan sebanyak mungkin.Pendekatan wawancara yang sesuai dengan gagasan bahwa dalam kasus studipeneliti dapat wawancara orang-orang dari pengaturan yang berbeda (organisasi) untuk memfasilitasibeberapa tingkat analisis (Yin, 2009). Wawancara peserta dari berbagaikelompok stakeholder atau profesi (yaitu manajer akuntansi unit, preparersdan pengguna laporan pemerintah dan media) telah diadopsi di depan umum sebelumnyaAkuntansi sektor (Jones dan Puglisi, 1997; Van Peursem dan Pratt, 1998;Mignot dan Dolley, 2000; Christensen, 2002; Mack dan Ryan, 2006). Berlari wawancaradari 60 sampai 90 menit. Wawancara diadakan di kantor peserta dantercatat, dan kemudian dicatat dan diterjemahkan. Ringkasan dari setiap wawancara adalahdibentuk dan diperiksa setiap peserta sesegera mungkin setelah wawancara melaluitelepon terpisah atau kontak pribadi untuk memastikan bahwa pandangan mereka yang tepatdiwakili.Mengikuti rekomendasi di Yin (2009), dan sekali koleksi lengkap, datawaskomentar secara sistematis dikategorikan menggunakan klasifikasi yang ditemukan dalam IPMkerangka kerja yang disediakan oleh Dambrin et al. (2007). Data kemudian dikodekan, dikategorikan danlabel. Hasil mengungkapkan pola yang menunjukkan munculnya cita-cita yang menyerukan akrualinformasi akuntansi dalam sektor publik Indonesia, proses perumusanundang-undang pemerintah dan kebijakan di AAS, perumusan akuntansi akrual berbasisstandar dan yang menunjukkan bagaimana dan mengapa AAS terinternalisasi dalam satuKotamadya Indonesia.Selain itu, data yang tabel ke dalam kategori seperti periode waktu, orang atauorganisasi dan karakter tindakan spesifik dari aktor tertentu. Thiswas berguna dalamdatang ke pemahaman tentang nuansa dan kompleksitas dari situasi. Sebagaiinterviewswere dilakukan dalam bahasa Indonesia dan asmost dokumen-dokumen yang digunakanjuga ditulis dalam bahasa, terjemahan bahasa Inggris telah dilakukan oleh pertamapenulis. Untuk memastikan keakuratan terjemahan, sejumlah wawancara dan dokumenyang ditinjau (dua kali setiap) oleh dua berbahasa individu di Selandia Baru. TheDambrin et al. (2007) model adalah membantu dalam mengidentifikasi dan mengkategorikan data ke dalamtema tertentu dan pola. Wawancara menyimpulkan di 2010.