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 projects
i
increase in people who assist the change
ii
increase in focus of transparency by the senior
leadership with shared purpose
iii
increase on empowerment of personnel in leading
the projects
iv
decrease in interdependencies between scopes
v
increase in effort to tackle urgency
vi
increase in evidence that the change is effective
vii
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 line
with 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 last
i
the cultural change should show evidence that it is
better than the previous
ii
the cultural change should be visible and well
communicated
iii
the cultural change will force some of the opposition
personnel to leave the organization
iv
the cultural change should be reinforced by
incentives, rewards, and promotions
v
the cultural change should be within the new
personnel as well
vi
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.