Abstract:
This article explores the changing accountability role that Indonesian local government
reporting has played by exploring a Local Government Under Study’s (LGUS) accountability
report process. The study uses an interpretive (social constructionist) methodology. A case
study method (including historical records and interviews, as well as direct observations) is
used through an institutional theory lens to interpret local reporting behaviour. Local
government currently submits accountability reports to three parties: the central government,
the local parliament and the public. However, while the public now receives a report, it
contains only a summary of the report submitted to the central government and is often not
made available in a timely manner. The authors recommend that a full report (in similar
format and detail to that made available to Central Government) be made available to the
public. The accountability forum is currently largely ceremonial and symbolic. In order to
better meet the requirements of accountability, the authors recommend that this forum allow
for questions about the Local Governments’ activities to be asked and responded to in a
public forum. As with any case study, themes reflected in this study are not necessarily
generalizable.