Open Access[RE]KONSTRUKSI AKUNTABILITAS: SEBUAH TINJAUAN AKUNTANSI DAN SISTEM INFORMASI DARI PERSPEKTIF LOKAL
Author(s) -
Ratna Ayu Damayanti,
Li Wang,
Darmawati Darmawati,
Aini Indrijawati
Publication year - 2017
Publication title -
ekuitas (jurnal ekonomi dan keuangan)
Language(s) - English
Resource type - Journals
eISSN - 2548-5024
pISSN - 1411-0393
DOI - 10.24034/j25485024.y2013.v17.i2.2238
Subject(s) - accountability , quality (philosophy) , government (linguistics) , public relations , local government , public sector , meaning (existential) , business , negotiation , construct (python library) , accounting , public administration , political science , knowledge management , sociology , computer science , psychology , epistemology , social science , philosophy , linguistics , law , psychotherapist , programming language
Accounting reforms in the public sector aims to improve the quality of information provided to decision makers and stakeholders. Improving the quality of information needed to drive accountability and performance in public sector organizations. This is important because the accounting information plays a key role in decision-making in the organization. This study aims to determine "how accounting information is interpreted by the community and Gowa local government in the construction of public accountability". This study involves an interpretive methodology that uses the perspective of understanding nominalism from the nominalists who see social reality as something that is none other than the label, name, or concept that is used to construct reality. The nominalists view that there is no real thing. The names are only considered as artificial creations whose utility depends on the appropriateness of describing, giving meaning, and negotiate something or the outside world. The study found that the Gowa local government has not made a voluntary effort to adjust the model management and reporting of accountability to the specific needs of their community. Such adjustments should begin with a clear definition of the objectives assigned to the local government, so it can be found indicators to measure the extent to which objectives have been achieved. That is, these indicators can be used in conjunction with economic and financial indicators of more traditional and so easily understood by the public.