The Comparison of SATIRE Process Model and Contingency Model in Government Accounting System
| Main Author: | Fuadah, Luk Luk |
|---|---|
| Format: | Proceeding PeerReviewed application/pdf |
| Terbitan: |
, 2010
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| Subjects: | |
| Online Access: |
http://eprints.unsri.ac.id/5648/1/Proceeding_ISC_2010_November_Lukluk_1.pdf http://eprints.unsri.ac.id/5648/ |
Daftar Isi:
- This paper will analyze the comparison between SATIRE process Model and Contingency Model in Government Accounting system especially in implementation of Accrual Basis. This paper will have two sections. The first one will explain about the SATIRE Process Model. The other section will analyze the Contingency Model. There are several benefits of using SATIRE process Model. The Benefits to government organizations include Operational efficiency, systems efficiency, business model efficiency, organizational performance, and so on. However, for the Contingency Model, there are three kinds of variables such as stimuli, structural variables and implementation barriers. In contingency model, there is an example relate to government which use this model such as New South Wales Government. It can be concluded that both of the models have several advantages and also disadvantages. Keywords: SATIRE process Model, Contingency Model