KORESPONDENSI_Understanding the Practice of Indonesian Localgovernment Accountability Reporting: A Theoretical Framework Perspective

Abstract

This study, a case study conducted within an Indonesian local government, seeks to explore the practice of accountability reporting of Indonesian local government. The study particularly investigates the practice of accountability reporting exercised by the South Kalimantan Provincial Government, during which the socio-political landscape has changed: from an authoritarian and centralised to a democratic and decentralised country. Institutional theory is selected as a main theoretical lens of the study and power theory as complementary one. The study argues that to secure legitimacy, the local government employs a two-pronged approach that extends to the organisational and societal field. The study offers a unique contribution considering its research setting, Indonesia, which is a multi-ethnic, diverse culture with numerous local languages, and the third-largest democratic country in the world after India and the US. Particularly in South Kalimantan context which is relatively known as a relatively religious community; where the role of religious leaders or gurus is highly important. In addition, the theoretical framework proposed by the study can be employed or replicated in other research settings having similar characteristic with South Kalimantan Province recognized as institutionalised environment.