The Dynamics of Public Accounting Reform from the Perspective of the Lüde Contingency Model

Abstract

Public sector accounting reform is a fundamental component in efforts to realize transparent and accountable governance. This study aims to analyze the dynamics of the implementation of public accounting reform from the perspective of Lüder's Contingency Model and its relationship to the New Public Management paradigm. The research approach uses a descriptive qualitative method based on a literature review of several scientific sources indexed by Google Scholar in the last five years. The results of the study indicate that the success of public accounting reform is highly dependent on the alignment between environmental pressures, political support, the social structure of users, and institutional capacity. The findings also confirm that an accrual-based accounting system can strengthen accountability and transparency, but its effectiveness requires the support of human resource capacity, political commitment, and an adaptive organizational culture. Reforms that are technically and institutionally integrated have proven to be more sustainable than those that are symbolic. This study provides a conceptual contribution to understanding the relationship between accounting innovation and good governance and serves as an important reference in formulating future public accounting reform policies