СИНЕРГИЗАЦИЯ ЭФФЕКТИВНОГО УПРАВЛЕНИЯ И СОЦИАЛЬНЫХ СЕТЕЙ ДЛЯ ЭФФЕКТИВНОГО ДИАЛОГИЧЕСКОГО УЧЕТА В МЕСТНЫХ ОРГАНАХ ВЛАСТИ В ИНДОНЕЗИИ
Аннотация
This study aims to explore the use of social media with good governance in the practice of dialogic accounting. A set of data was collected through surveys and focus group discussions conducted with respondents from academia and the general public. The research findings demonstrate that good governance has a direct positive effect on dialogic accounting; however, the moderating effect of social media cannot be proven. These findings show that although good governance is important for dialogic accounting, the public is still reluctant to use social media to voice their complaints for fear of being accused of defaming the government. Therefore, the government needs to educate the public on the responsible use of social media and encourage public participation through the use of secure digital platforms.
Скачивания
Литература
Aleksandrov, E., Bourmistrov, A., and Grossi, G. (2018) 'Participatory budgeting as a form of dialogic accounting in Russia: Actors’ institutional work and reflexivity trap', Accounting, Auditing and Accountability Journal, 31(4), pp. 1098–1123. DOI:10.1108/AAAJ-02-2016-2435
Bellucci, M., and Manetti, G. (2017) 'Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States', Accounting, Auditing and Accountability Journal, 30(4), pp. 874–905. Doi:10.1108/AAAJ-07-2015-2122
Bellucci, M., Simoni, L., Acuti, D., and Manetti, G. (2019) 'Stakeholder engagement and dialogic accounting: Empirical evidence in sustainability reporting', Accounting, Auditing and Accountability Journal, 32(5), pp. 1467–1499. DOI:10.1108/AAAJ-09-2017-3158
Brown, J., and Dillard, J. (2015a) 'Opening accounting to critical scrutiny: Towards dialogic accounting for policy analysis and democracy', Journal of Comparative Policy Analysis: Research and Practice, 17(3), pp. 247–268. DOI:10.1080/13876988.2014.989684
Brown, J., and Dillard, J. (2015b) 'Dialogic accountings for stakeholders: on opening up and closing down participatory governance', Journal of Management Studies, 52(7), pp. 961–985. DOI:10.1111/joms.12153
Brown, K., Chen, V.Y.S., and Kim, M. (2015) 'J . Account. Public Policy Earnings management through real activities choices of firms near the investment – speculative grade borderline', Journal of Accounting and Public Policy, 34(1), pp. 74–94. DOI:10.1016/j.jaccpubpol.2014.09.002
Celerier, L., and Cuenca Botey, L.E. (2015) 'Participatory budgeting at a community level in Porto Alegre: a Bourdieusian interpretation', Accounting, Auditing and Accountability Journal, 28(5), pp.739–772.
CNN Indonesia (2023) Criminalization of Bima and Space for Officials to Investigate Broken Roads in Lampung (Kriminalisasi Bima dan Ruang Aparat Usut Jalan Rusak di Lampung). Available at: https://www.cnnindonesia.com/nasional/20230418105537-12-939174/kriminalisasi-bima-dan-ruang-aparat-usut-jalan-rusak-di-lampung/2 (accessed 02 July 2025).
Dillard, J., and Vinnari, E. (2019) 'Critical dialogical accountability: From accounting-based accountability to accountability-based accounting', Critical Perspectives on Accounting, (62), pp. 16–38. DOI:10.1016/j.cpa.2018.10.003
Diprose, R., McRae, D., and Hadiz, V.R. (2019) 'Two decades of reformasi in Indonesia: Its illiberal turn', Journal of Contemporary Asia, 49(5), pp. 691–712. DOI:10.1080/00472336.2019.1637922
Fahmid, I.M., Harun, H., Graham, P., Carter, D., Suhab, S., An, Y., Zheng, X., and Fahmid, M.M. (2020) 'New development: IPSAS adoption, from G20 countries to village governments in developing countries', Public Money and Management, 40(2), pp. 160–163. DOI:10.1080/09540962.2019.1617540
Grossi, G., Biancone, P. Pietro, Secinaro, S., and Brescia, V. (2021) 'Dialogic accounting through popular reporting and digital platforms', Meditari Accountancy Research, 29(7), pp. 75–93. DOI:10.1108/MEDAR-01-2021-1163
Hair, J., Hollingsworth, C.L., Randolph, A.B., and Chong, A.Y.L. (2017) 'An updated and expanded assessment of PLS-SEM in information systems research', Industrial Management and Data Systems, 117(3), pp. 442–458. DOI:10.1108/IMDS-04-2016-0130
Harun, H., Van-Peursem, K., and Eggleton, I.R.C. (2015) 'Indonesian public sector accounting reforms: Dialogic aspirations a step too far?', Accounting, Auditing and Accountability Journal, 28(5), pp. 706–738. DOI:10.1108/AAAJ-12-2012-1182
Jayasinghe, K., Adhikari, P., Carmel, S., and Sopanah, A. (2020) 'Multiple rationalities of participatory budgeting in indigenous communities: evidence from Indonesia', Accounting, Auditing and Accountability Journal, 33(8), pp. 2139–2166. DOI:10.1108/AAAJ-05-2018-3486
Landi, S., Costantini, A., Fasan, M., and Bonazzi, M. (2022) 'Public engagement and dialogic accounting through social media during COVID-19 crisis: a missed opportunity?', Accounting, Auditing and Accountability Journal, 35(1), pp. 35–47. DOI:10.1108/AAAJ-08-2020-4884
Leoni, G., Lai, A., Stacchezzini, R., Steccolini, I., Brammer, S., Linnenluecke, M., and Demirag, I. (2022) 'The pervasive role of accounting and accountability during the COVID-19 emergency', Accounting, Auditing and Accountability Journal, 35(1), pp. 1–19. DOI:10.1108/AAAJ-10-2021-5493
Manetti, G., Bellucci, M., and Oliva, S. (2021) 'Unpacking dialogic accounting: a systematic literature review and research agenda', Accounting, Auditing and Accountability Journal, 34(9), pp. 250–283. DOI:10.1108/AAAJ-08-2020-4736
Nurdin, I., Rizal, M., and Yakoop, M. (2016) 'Democracy and welfare in Indonesia’s reform era', Scientific Journal of PPI-UKM Social and Economic Sciences, 3(5), pp. 2356–2536. DOI:10.21752/sjppi-ukm/ses/a25102016
Oulasvirta, L. (2021) 'A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting', Public Money and Management, 41(6), pp. 436–446. DOI:10.1080/09540962.2021.1881235
Pärl, Ü., Paemurru, E., Paemurru, K., and Kivisoo, H. (2022) 'Dialogical turn of accounting and accountability integrated reporting in non-profit and public-sector organisations', Journal of Public Budgeting, Accounting and Financial Management, 34(1), pp. 27–51. DOI:10.1108/JPBAFM-11-2019-0178
Rocca, L., Giacomini, D., and Zola, P. (2020) 'Environmental disclosure and sentiment analysis: state of the art and opportunities for public-sector organisations', Meditari Accountancy Research, 29(3), pp. 617–646. DOI:10.1108/MEDAR-09-2019-0563
Sylvia, Sukoharsono, E.G., Prihatiningtias, Y.W., and Roekhuddin (2018) 'Public interest and accrual accounting: are they aligned?', Journal of Accounting and Organizational Change, 14(4), pp. 366–380. DOI:10.1108/JAOC-10-2017-0094
Tanima, F.A., Brown, J., and Hopper, T. (2024) 'Doing critical dialogic accounting and accountability research: an analytical framework and case illustration', Accounting, Auditing and Accountability Journal, 37(1), pp. 1–30. DOI:10.1108/AAAJ-12-2020-5046
Yusuff, K., Whittle, A., and Mueller, F. (2023) 'Accounting for the “harms” of social media firms: Dialogic accountability and discursive contestation in public hearings', Accounting, Auditing and Accountability Journal. DOI:10.1108/AAAJ-11-2022-6165
Copyright (c) 2025 Национальный исследовательский университет «Высшая школа экономики»
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.
