Accrual accounting plays a crucial role in the public sector as it enhances the efficiency of asset utilization. However, much of existing research focuses more on the theoretical ideals rather than the practical realities of its implementation. This research aims to bridge this gap by examining the practical evidence to assess the value relevance of accrual information within the public sector. The findings of this research reveal that managers and public officials in Indonesia consider information relevant when it is simple, easy to understand, and frequently utilized. This research demonstrates that accrual accounting practices in Indonesia predominantly exhibit mimetic behavior. © 2024 Taylor & Francis Group, LLC.