Cultural Perspectives on Financial Accountability in a Balinese Traditional Village

Abstract

This study aims to develop accountability practices that harmonize with the local spiritual culture in the Jimbaran traditional village. The current accountability practices are viewed not just as formal procedures but also as informal practices involving moral and ethical relationships with God. An ethnomethodological study integrated with Catur Marga culture as a critical perspective revealed the problem of delays in submitting accountability reports due to the shift in the cultural meaning of “ngayah” and the shift in the implementation of religious ceremonies from spiritual practices to more formal activities. These problems can be addressed by synergizing Catur Marga principles with accountability practices. First, involve community representatives, religious leaders, and traditional elders in the village's financial management, as in regular meetings to align the vision and mission to strengthen the “ngayah” motivation in governance and financial accountability. Second, the traditional village governments must consistently provide Dharmawacana and management accounting training to balance scientific knowledge with traditional spiritual–cultural knowledge. Last is the development of the Catur Marga-based Pararem, which regulates the technical aspects of financial management accountability and should be synchronized with the spirit of devotion to God to preserve the local spiritual culture in the Jimbaran traditional village.

Keywords

• accounting management
• accounting behaviour
• accountability
• bali
• social culture
• local genius
• spiritual-culture accountability