Implementation of Discretionary Accrual in Local Governments and Motivation of Local Government Incentives: Literature Review

This study is a literature review aimed at exploring the application of discretionary accruals and motivation Regional Incentive Funds (DID) received by local governments. Depreciation fixed assets was chosen as profit management technique used governments because are largest component balance sheet involve operational activities There not many studies that discuss Discretionary Accrual linking incentives in non-profit organizations, especially Indonesia. Ferreira, Carvalho Pinho [1] stated there have been earnings conducted organizations so still research opportunities this area, moreover no related to order obtain subsidies or grants from government [2].