The Transformation of Budgetary Institution of Ministries/Agencies, The Perspective of Transaction Cost Analysis

Dirsun, Purwanto and Hardjosoekarto, Sudarsono and Salomo, Roy Valiant (2020) The Transformation of Budgetary Institution of Ministries/Agencies, The Perspective of Transaction Cost Analysis. In: ICAS-PGS 2019, October 30-31, 2019, Universitas Indonesia, Depok. Indonesia.

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Abstract

As the Indonesian socio-political landscape has changed since 1998, budgetary institutional reform is necessary to strengthen the link between planning and budgeting. This paper aims to answer the question of how the planning and budgeting institution should be transformed, based on transaction costs analysis. Soft Systems Methodology-based Action Research was applied to explore five alternatives for planning and budgeting institutions. The integration of planning and financial institution is recommended supposing that bounded rationality, opportunism, asymmetric information, and uncertainty in planning and budgeting is high.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: planning and budgetary institution transaction costs analysis institutional transformation soft systems methodology
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 06 May 2021 09:45
Last Modified: 06 May 2021 09:45
URI: https://eprints.eudl.eu/id/eprint/3014

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