Formal-cultural accountability: a [new] paradigm of public accountability

Abstract

AbstractThis article aims to reveal the formal-cultural accountability model applied in Ciburial Village. A qualitative approach, more specifically, critical ethnography was used through observations, in-depth interviews and documentary studies to achieve the research objectives. The results of this study show that Ciburial Village has both vertical and horizontal financial reporting accountability, manifested in formal and cultural accountability. Formal accountability is written accountability which is prepared in accordance with formal laws and regulations. The Ciburial Village Government also provides their accountability culturally, in accordance with the traditions and social conditions of the local village community. The value included in the formal-cultural accountability model is ‘sauyunan’ (mutual assistance), which reflects the equality of responsibility since village development belongs to all parties in the village. This model is not limited to fulfilling the responsibilities of village governments as principals to their agents, but also functions to gain public trust in the existence of formal-cultural accountability. Furthermore, public trust will increase participation in village development. The model developed has implications for the transformation model of public accountability, especially for village governments.

Keywords

• Accountability
• financial statements
• village government
• Robert Read, Economics, University of Lancaster, Lancaster, UK
• South East Asian Studies; Business, Management and Accounting; Public Administration & Management