EVALUASI KESIAPAN KEMENTRIAN KEUANGAN TIMOR-LESTE DALAM TRANSISI KE AKUNTANSI BERBASIS AKRUAL

Abstract

This study aims to evaluate the readiness of the Ministry of Finance of Timor-Leste in transitioning from cash-based accounting to accrual-based accounting as a prerequisite for enhancing fiscal transparency and accountability. Unlike previous studies that mainly examined post-implementation challenges, this research focuses on the pre-implementation stage by applying Kurt Lewin’s change theory framework (unfreezing and changing). The research employs a qualitative case study approach through in-depth interviews with key informants selected based on their experience and relevance to accrual accounting policy, complemented by an analysis of official documents. The findings indicate that regulatory readiness remains limited to a macro framework without detailed technical guidelines, human resource capacity has gained political support and international cooperation but remains uneven, while information technology is technically compatible yet system integration and operator competence are still weak. These findings emphasize that the successful transition to accrual accounting in Timor-Leste can only be achieved if technical regulations, human resource capacity, and information technology integration are strengthened simultaneously, consistently, and sustainably.

Keywords: accrual-based accounting; public sector accounting transition; theory of change; ministry of finance emerging country.