... to transform traditional accounting systems. Practical implications The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties...

... of institutionalization in this unique political‐economic environment. Accrual accounting Institutionalization Indonesia Efficiency Transparency Accounting © Emerald Group Publishing Limited 2012 Such research in developing economies is also needed (Marwata, 2006 ; Sharma and Lawrence, 2008...