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Topptidsskrifter i internasjonal politik (III): International Organization
In: Internasjonal politikk, Band 66, Heft 1, S. 244-246
ISSN: 0020-577X
ISKA nyheter og meninger: Internasjonalen for Stats- og Kommunalansattes blad
ISSN: 0308-3179
Adoption of International Financial Reporting Standards (IFRS) in Indonesia
The IFRS can be applied in the multi national company (MNC) and listing firms across the country but it does not mean it can replace the national accounting standards that have been owned by respective countries. The accounting standardization is not an easy job because each country has different political, social, and economic background. This study is to reveal the reason and who is behind IFRS adoption in Indonesia. This qualitative research is a case study based on cases representing institutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministry of state own enterprises (BUMN). Data were collected by interviews and using readily available documents and processed with thematic analysis. The result shows the adoption of IFRS decisions is driven by international interests. Indonesia's membership in several international organizations, such as IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approval of global accounting standards in Indonesia. Each organization has done a variety ways to ensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs and should not be only based on a desire particularly coercion from others. In-depth analysis based on the reality of each particular business should be conducted before a decision to adopt IFRS is taken.
BASE
World Affairs Online
International society: the social dimensions of Indonesia's foreign policy
Realism has been the dominant conceptual approach to studying Indonesian foreign policy. This article, however, considers realist analyses to be insucient since their emphasis on the struggle for power and security in the system of states has led to the neglect of the importance of perspectives which focus on order. To ll the gap it then intends to apply the English School perspective which focuses on the concept of international society to trace the nature and function of Indonesian foreign policy. Two cases are examined, including the Asian African Conference and Association of South East Asian Nations, to demonstrate the relevance of international society for policy ideas and action. The central argument is that the Indonesian elite worldview indicates that the creation and maintenance of order in international societies are ones which are prominent objectives legitimizing the conduct of Indonesia's external relations.
BASE
Women and States: Norms and Hierarchies in International Society
In: Internasjonal politikk, Band 68, Heft 4, S. 647-650
ISSN: 0020-577X
Topptidsskrifter i internasjonal politikk (II): International Studies Quarterly
In: Internasjonal politikk, Band 65, Heft 4, S. 165-166
ISSN: 0020-577X
Rules for the World: International Organizations in Global Politics
In: Internasjonal politikk, Band 64, Heft 1, S. 123-126
ISSN: 0020-577X