Political economy of accounting (PEA) perspectives on sustainable development goals (SDGs) toward local government’s budgeting in Indonesia
| Autor: | Iqbal Lhutfi, Unti Ludigdo, Mohamad Khoiru Rusydi, Zaki Baridwan |
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| Jazyk: | angličtina |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Cogent Social Sciences, Vol 10, Iss 1 (2024) |
| Druh dokumentu: | article |
| ISSN: | 23311886 2331-1886 |
| DOI: | 10.1080/23311886.2024.2388170 |
| Popis: | This study explores how the conflicts of interest involving actors in the process and decision-making of local government budget planning that impacts the implementation of the SDGs from the perspective of the Political Economy of Accounting. The study uses a qualitative methodology grounded in critical analysis. It gathered information through in-depth interviews and document analysis. The interviews followed a semi-structured format. Data analysis involved collecting information from fieldwork and existing literature, interpreting primary and secondary data, and drawing conclusions. The findings suggest that actors involved in budget planning often face conflicts of interest. Resource allocation and patron-client relationships also influence budgetary decisions. Addressing these conflicts requires collective decision-making to achieve policy and economic goals. The implications of this research show that PEA theory can be used as an analytical tool that can describe the discourse on the relationship of an international idea that is localised into a local government budget, which is full of elements of political economy. The implications of this research for management in local government are as input and critical considerations that can be used as considerations in making further budget policies. |
| Databáze: | Directory of Open Access Journals |
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