That is, “decentralization” was reg

That is, “decentralization” was regarded as bringing real resources to the services of its
citizens (Nunberg, 2007, p. 85; Rios-Morales et al., 2013). Where a nation has historically
been run from the centre, as in Indonesia, “decentralization” represents a significant
change and important objective of reform. Indonesia’s accounting reforms have thus
been embedded within larger moves towards democratization:
The shift toward pluralism […] [generally] in the late 1980s and early 1990s raised awareness
of good governance virtues. Even where formal democracies were not in place, rhetoric calling
for increased accountability, transparency, and rule of law in the public sphere was now
audible (Nunberg, 2007, p. 71).

Hasil (Bahasa Indonesia) 2:

Artinya, "desentralisasi" dianggap sebagai membawa sumber daya nyata untuk jasa yang
warga (Nunberg, 2007, hal 85;. Rios-Morales et al, 2013.). Di mana bangsa secara historis
telah dijalankan dari pusat, seperti di Indonesia, "desentralisasi" merupakan signifikan
perubahan dan tujuan penting dari reformasi. Reformasi akuntansi Indonesia ini telah demikian
telah tertanam dalam bergerak lebih besar menuju demokratisasi:
Pergeseran ke arah pluralisme [...] [umumnya] di akhir 1980-an dan awal 1990-an meningkatkan kesadaran
kebajikan pemerintahan yang baik. Bahkan di mana demokrasi formal tidak di tempat, retorika menyerukan
untuk meningkatkan akuntabilitas, transparansi, dan supremasi hukum di ruang publik sekarang
terdengar (Nunberg, 2007, hal. 71).