Yi An

Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government

This article provides insights into the implementation of New Public Management (NPM) practices in Indonesia, including the introduction of an accrual accounting system for local government. The adoption of NPM practices was part of political, economic and public sector reforms introduced after 1998. The article discusses the background and obstacles to the reforms and the nature of the accrual accounting system adopted by Indonesian local government. Finally, the authors make recommendations for policy-makers in Indonesia and other developing nations.

Challenges of new public management (NPM) in Fiji's public sector. Did an employee share-ownership plan work?

This paper provides insights into the implementation of new public management (NPM) practices in Telecom Fiji and whether an employee share-ownership scheme was helpful in the organizational change process. The adoption of NPM practices in Fiji was part of political, economic and public sector reforms introduced after 1989 and was required by international lenders. This paper explains the background and obstacles to the reforms and how the employee share-ownership scheme persuaded employees to commercialize the service. The authors make recommendations for policy-makers in Fiji and other developing countries.

A MINI REVIEW OF THE CHINESE STOCK MARKET: FROM 1978 TO 2010

The Chinese economic reform, starting from 1978, facilitated the emergence and development of the capital markets. This paper provides a brief review of the Chinese stock market from various perspectives, such as the regulation, issuance of shares, shareholding structure and financial reporting of listed firms, and future development. It is expected that our paper could offer readers and researchers who are interested in the Chinese capital market, particularly in the area of accounting and finance, a general understanding of the market.