摘要：Budget and Accounting System of Badan Layanan Umum of Brawijaya University: Institutional Perspective. This research attempts to understand the development and the implications of budget and accounting system of BLU of Brawijaya University from organizational change. Budget and accounting system include the change from traditional budgeting to performance-based budgeting and the cash basis (modified accrual basis) to accrual basis.This research uses interpretive research paradigm. Analysis and interpretation development areconducted through the New Institutionalism Theory.The results of this study indicate that the development of budget and accounting system of BLUof Brawijaya Universitycan encourage organizational change, including changes in the values of management, human resources, procedural, technological, and organizational structure.
其他摘要：Pengembangan Sistem Anggaran dan Akuntansi Badan Layanan Umum Universitas Brawijaya: Perspektif Institusional. Penelitian ini berusaha untuk memahami pengembangan dan implikasi sistem anggaran dan akuntansi Badan Layanan Umum Universitas Brawijaya melalui
关键词：Popular culture; counting; accounting; materialism; an ever advancing civilization
