My Master Thesis on Accountability

Title: Accountability Reporting in Indonesia: Perceived Performance, Measurement System, and Implementation Approach

This thesis provides a preliminary study about the practice of accountability reporting in Indonesia government units. There are three conclusions:

(1) common phenomenon of self-serving attributions in self-reporting was proven to exist strongly and most units attribute it to themselves for a good performance but blame external factors for failure.
(2) finding also shows the difficulty for government units to measure their performance in terms of outcome, benefit, and impact. Exaggeration in reporting performance was proven to exist.
(3) implementation approach is related with improper measurement.

This is my thesis in Graduate School for International Development & Cooperation (IDEC), Hiroshima University, Japan (2004). Abstract (English, pdf) could be downloaded from Finance Education & Training Agency (FETA), MOF. Full thesis could be seen at Library of FETA, Jl. Purnawarman No. 99, Jakarta Selatan, 12110.