Purpose: To examine the sociological factors influencing the extent to which accounting curricula and tertiary education institutions in Indonesia responded to changes in the system of National government accounting and reporting during the transition period (1998-2010). Originality: The first study to use a sociology theory about practice and hierarchy to explore how changes in tertiary accounting education occur within a transitioning country. Key literature: The study will apply Pierre Bourdieu’s sociology theory about practice and social hierarchy using the notion of field, capital and habitus (Bourdieu, 1990). Research design: This study will use a qualitative research design, including: 1. material related to international agency reports, education-related reports and university documentation 2. interviews with Indonesian accounting academics and government officers and an international donor agency sponsoring Indonesian accounting and audit reform. Research implications: This study will provide an insight into how sociological practices and the hierarchy of various actors help shape the extent to which accounting curricula and the tertiary educational institutions underlying them, respond to changes in national government accounting and reporting practice within an emerging country. Practical & social implications: This study will contribute to a greater understanding of the sociological factors that facilitate or hinder the role of educational institutions in helping improve government accounting practices in Indonesia, and construct an optimal approach to assist change. Successful socio-political transition requires identifying various social actors, their role, and the languages used in the change process.