Designing a Public Sector Accounting Exercise Sheet by a Cultural Approach

  • Indra BastianEmail author
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 724)


The Teaching a public sector in an undergraduate class was challenged. Many traps on many materials have been investigated as a number feature without interpretation. In the end, the number became a fixed and limited form. In this case, the number should be reflected as a symbol and a condition of behind and after an event.

To understand what the event is, we need to observe and explore a reality around a public sector office. In fact, a connectivity among public offices under one area is a reality attached in how activity can be traced. Besides that, many procedures from above governments are comply as main executing procedures.

Both main conditions in a public office can be interpreted as a value and tradition inside of a public office. So, a cultural approach can be utilized in a design of a technical sheet.


Cultural approach Exercise sheet Public sector accounting 


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Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  1. 1.Accounting DepartmentGadjah Mada UniversityYogyakartaIndonesia

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