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Step 7: Don't Let Up!

Although in the early stages you may succeed, opposition will always wait for a chance to

fight back when you least expected. If you give up on at midst of the job, the important

push might lost and followed by regression itself. For a long-term success, a new culture

must be driven. Else, it is discouraging to re-push for the job. To succeed in major change,

at this step you may have a clear picture that:

What's important in Step 7 is that the new leaders should carry out more and more projects to push a

deeper change into the organization up to a level that it become a culture for the organization. In

normal circumstances, managers only act upon short-term decisions. New leaders should always be

initiative and consistence to further stall the new culture for a long-term efforts. Moreover, we would

like to share some real life example in line with the government's Accrual Accounting:

Aligning organizational structure to achieve goal

In this innovative as to add more projects, what the government did was they created a

Accounting Department which acts as Ministry of Accounting Office which includes accounting

management, consultation, monetary accounting, monitoring, and monetary administration as

increase in numbers of projectsi

increase in people who assist the changeii

increase in focus of transparency by the seniorleadership with shared purposeiii

increase on empowerment of personnel in leadingthe projectsiv

decrease in interdependencies between scopesv

increase in effort to tackle urgencyvi

increase in evidence that the change is effectivevii

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their functions. Additionally, Pusat Tanggingjawab (PTJ) structure is established together with

accounting officer aligned with the implementation of Accrual Accounting.

Ensuring two-way communication between new leaders and employees

Accrual Dialogue Activity is a session where issues about human resource and technology are

discussed by the participants. Through the activity, the government servants from each ministry

can benefit from the sharing session, discuss the best solution, and up to the level of solving the

issues.

Step 8: Make It Stick!

In this step, new leader will sustain the change with new approaches. With the change as culture, every

new personnel who enters the organization will be nurture by its culture naturally. Whether it is in linewith old practices, new culture is difficult to establish. Hence, changes should comes in 8 steps. Below

are the rule of thumb in cultural change:

Long-term success in culture change requires majority of the personnel who in the organization. Hence,

we should ensure the change is more superior then the previous practice so that the majority truly

embrace it. Hence, below are few examples how government actualize Step 8 via Accrual Accounting:

Train The Trainers (TTT) via 1GFMAS

the cultural change should come lasti

the cultural change should show evidence that it isbetter than the previousii

the cultural change should be visible and wellcommunicatediii

the cultural change will force some of the oppositionpersonnel to leave the organizationiv

the cultural change should be reinforced byincentives, rewards, and promotionsv

the cultural change should be within the new

personnel as wellvi

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The full form of 1GFMAS is 1 Government Financial Management Accounting Ststem which is

based on Accrual Accounting and Cash Accounting. By training the trainers, trainers then can

train the Expert End User (EEU). Then, EEU will train the End User (EU) hands on. Using this

approach, the EEU which is also the EU and the EU will have more cooperation among

themselves which unite them in some ways.

Accrual Accounting Theme to be applied in the Innovation and Integrity Day Theme 2013 of

National Accounting Office

Beside the motto "Go Live 2015", the Accrual Accounting Theme will also be applied in the

activity above so that government servants have more chance to understand and practice as in

the theme together. This is another innovation to unite between the new leaders and

employees that government practice.