Purpose
The purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection between the new practices and responses from government apparatus.
Design/methodology/approach
The paper applies genetic structuralism from Pierre Bourdieu to study the interrelation of habitus, field and capital in the accrual accounting implementation.
Findings
The result indicates a symbolic dominance of central government in the implementation of accrual-based accounting in the local government. Accrual accounting is considered to be a technique of government accountability which is independent from political and social situation.
Practical implications
The accrual accounting implementation preoccupies the government officials in their study of the preparation of financial statements while its utilization to increase the public welfare is still ignored.
Social implications
The government still prioritizes accountability and transparency for managerial and political purposes. Hence, the public interest is less superior compared with the formalities established between governments – the central government and local governments – and the regional legislator.
Originality/value
This paper contributes to the evaluation of the alignment of government policy with the public interest.
Abstrak: Membawakan Cinta untuk Akuntansi. Artikel ini bertujuan mengkaji netralitas akuntansi modern atas laporan keuangan yang disajikan kepada para stakeholder. Sebagai bahasa bisnis, akuntansi berkomunikasi secara selective silence, lebih memilih diam atas berita buruk namun dengan segera menyampaikan berita baik untuk menarik perhatian pemilik modal dan kreditur. Kepentingan pihak yang lebih luas seringkali diabaikan. Untuk itu, artikel ini mencontohkan upaya sarat cinta oleh akademisi dan praktisi akuntansi untuk menyeimbangkan akuntansi yang materialis dengan mengangkat nilainilai etika, moral, spritualitas, budaya lokal, serta altruisme ke dalam akuntansi.
Abstract: Presents Love for Accounting. This article aims to review the neutrality of modern accounting in presenting financial
Pangkep has many natural resources due to its characteristics consisting of urban areas, highlands and islands. On the other hand, Pangkep is an area with a high level of extreme poverty. This poverty portrait can be found in four districts of Pangkajene Islands and the farthest island, 293 kilometers from Pangkep City. Sociopreneurship offers the concept of community empowerment so that they can rise from the downturn due to the economic problems faced by the coastal communities of the Pangkajene Islands. This study aims to formulate strategies for implementing sociopreneurship in the coastal areas of the Pangkajene Islands that are experiencing extreme poverty problems. This study used a qualitative research method with a literature review approach. This study found three sociopreneurship models: providing a place to sell SME products, developing tourist villages, and seeking investors for processing marine products. Strategies for implementing sociopreneurship include (1) running a sustainable business model, (2) running a coastal community empowerment program, (3) innovating products and services, (4) establishing partnerships and collaborations, (5) adopting a community-based approach, and (6) ) considering economies of scale and reproducibility.
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