[RE]KONSTRUKSI AKUNTABILITAS: SEBUAH TINJAUAN AKUNTANSI DAN SISTEM INFORMASI DARI PERSPEKTIF LOKAL
DOI:
https://doi.org/10.24034/j25485024.y2013.v17.i2.158Keywords:
akuntabilitas, akuntansi, sistem informasiAbstract
Reformasi akuntansi di sektor publik bertujuan untuk meningkatkan kualitas informasi yang diberikan kepada para pembuat keputusan dan stakeholder. Peningkatan kualitas informasi perlu dilakukan untuk mendorong akuntabilitas dan kinerja dalam organisasi sektor publik. Hal ini penting mengingat informasi akuntansi memainkan peran kunci dalam pengambilan keputusan pada organisasi. Studi ini bertujuan untuk mengetahui “bagaimana informasi akuntansi dimaknai oleh masyarakat dan pemerintah daerah Kabupaten Gowa dalam konstruksi akuntabilitas publik”. Studi ini melibatkan metodologi interpretif yang menggunakan cara pandang para nominalis dari paham nominalism yang melihat realitas sosial sebagai sesuatu yang tidak lain adalah label, nama, atau konsep yang digunakan untuk membangun realitas. Para nominalis memandang bahwa sesungguhnya tidak ada sesuatu yang nyata. Nama-nama hanya dianggap sebagai kreasi artifisial yang kegunaannya tergantung pada kesesuaian untuk mendeskripsikan, memberikan arti, dan menegosiasi sesuatu atau dunia luar. Studi ini menemukan bahwa pemerintahan kabupaten Gowa belum melakukan upaya sukarela untuk menyesuaikan model pengelolaan dan pelaporan mereka dengan kebutuhan khas akuntabilitas sektor publik. Penyesuaian semacam ini seharusnya dimulai dari pendefinisian dengan jelas tujuan yang ditugaskan pada pemerintah daerah, sehingga dapat ditemukan indikator untuk mengukur sejauh mana tujuan telah tercapai. Artinya, indikator ini dapat digunakan bersamaan dengan indikator ekonomi dan keuangan yang lebih tradisional sehingga mudah dipahami olah masyarakat.
References
Aveh, F. K. 2013. A critique of Sayers: statement in the context of social research. Research on Humanities and Social Sciences 3(13). ISSN 2222-1719 (Paper), ISSN 2222-2863 (Online). www.iiste.org. Diakses bulan Juni tahun 2013.
Borgonovi, E., dan E. Anessi-Pessina Eugenio. 1998. User needs and financial reporting requirements for Italian Local Authorities. The paper presented at Naples International Accounting Conference. Italia.
Bovens, M. 2007. Public Accountability. in The Oxford Handbook of Public Management. 2007. edited by E. Ferlie, L. E. Lynn, dan C. Pollitt. New York: Oxford University Press. USA.
Burritt, R. L. dan S. Welch. 1997. Accountability for environmental performance of the Australian Commonwealth public sector. Accounting Auditing and Accountability Journal 10(4): 532-561.
Caccia, L. dan I. Steccolini. 2006. Accounting and Organizational Change in Italian Local Governments: What’s Beyond Managerial Fashion?. Critical Perspective on Accounting 17(2/3): 154-174.
Campos, E. 2007. Enhancing Public Sector Accountability: The Role of Civil Society. MeTA Meeting The Royal Society. April 18. London United Kingdom.
Chan, J. 2003. Government accounting: an assessment of theory, purposes and standards. Public Money and Management 23(1): 13-20.
Damayanti, R.A., Syarifuddin, Darmawati, dan A. Indrijawati. 2012. Reformasi Akuntabilitas dan Sistem Informasi Akuntansi Kajian Empiris di Pemerintah Kabupaten Gowa Sulawesi Selatan. Penelitian tidak dipublikasi. Makassar.
Dillard, J. F. 1984. Cognitive science and decision making research in accounting. Accounting, Organization and Society 9(3-4): 343-354.
Ellwood S. dan A. Wynne. 2003. An accrual world? The transition to accrual accounting in context, 9th Comparative International Government Accounting Research (CIGAR) Conference. Bodø. Norway.
Ezzamel, M., K. Robson, P. Stapleton, dan C. McLean. 2007. Discourse and institutional change: ‘Giving accounts’ and accountability. Management Accounting Research 18: 150-171.
Gårseth-Nesbakk , L. dan G. Paulsson. 2012. What do we really know about the use of accounting information in the public sector? Working Paper.
Giddens, A. 1984. The constitution of society: an outline of the theory of structuration. Polity Press. Cambridge.
Goddard, A. dan J. Powell. 1994. Accountability and Accounting Using Naturalistic Methodology to Enhance Organizational Control: A Case Study. Accounting Auditing and Accountability Journal 7(2): 50-69.
Guthrie, J. 1998. Application of accrual accounting in the Australian Public Sector: Rhetoric or Reality?. Financial Accountability and Management 14 (1): 3-19.
Hood, C. 1995. The new public management in the 1980s: Variations on a theme, Accounting Organisations and Society 20(2-3): 93-109.
Hoopwood, A. dan C. Tomkins. 1984. The Role of Information in Public Accountability: Issues in Public Sector Accounting, edited by, Philip Allan Publishers Limited. Great Britain.
Hoque, Z., dan C. Adams. 2011. The rise and use of balanced score card measures in Australian government departments. Financial Accountability and Management 27(3): 308-334.
Jansen, P. 2008. New Public Management: Perspectives on performance and the use of performance information. Financial Accountability and Management 24(2): 169-191.
Jones, S. dan N. Puglisi. 1997. The relevance of AAS 29 to the Australian public sector: A cause for doubt? Abacus 33: 1-18.
Kida, T. dan J.F. Smith. 1995. The Encoding and Retrieval of Numerical Data for Decision Making in Accounting Contexts: Model Development. Accounting, Organizations and Society 20(7/8): 585-610.
Lawton, A., D. McKevitt, dan M. Millar. 2000. Coping with Ambiguity: Reconciling External Legitimacy and Organizational Implementation in Performance Measurement. Public Money and Management 6(2): 93-114.
Lehman, G. 1996. Environmental accounting: pollution permits or selling the environment. Critical perspectives on accounting 7(5): 667-676.
Libby, R. dan R. Bloomfield. 2002. Experimental research in financial accounting. Accounting, Organizations and Society 27: 775-810.
Manao, H. dan D. Martani. 2009. Accrual Accounting: Would The Economy Benefit If Governments Adopt It? – Lesson From Indonesia. The 16th ASEAN Federation of Accountants (AFA) Conference. December 8-9. Brunei Darussalam.
Mellemvik, F., N. Monsen, dan O. Olson. 1988. Functions of accounting–A discussion. Scandinavian Journal of Management 4(3/4): 101-119.
Mulgan, R. 2000. Accountability: An ever-expanding concept?. Public Administration 78(3): 555-73.
Neu, D. 2000. Accounting and accountability relations: colonization, genocide and Canada's first nations. Accounting Auditing & Accountability Journal 13 (3): 268-288.
Nnenna, O.M. 2012. The Use Accounting Information as an Aid to Management in Decision Making, British Journal of Science 5(1): 52-62.
Parker, L. dan G. Gould. 1999. Changing public sector accountability: critiquing new directions. Accounting Forum 23(2): June.
Peraturan Pemerintah No. 24 tahun 2005 tentang Standar Akuntansi Pemerintahan.
Peraturan Pemerintah No. 3 tahun 2007 tentang Laporan Pemerintah Daerah.
Peraturan Pemerintah No. 71 tahun 2010 tentang Standar Akuntansi Pemerintahan.
Peters, J. M. 1993. Decision making, cognitive science and accounting: An overview of the intersection. Accounting, Organizations and Society 18(5): 383-405.
Pettersen, I. J. 2001. Implementing Management Accounting Reforms in the Public Sector: The Difficult Journey from Intentions to Effects. European Accounting Review 10(3): 561-81.
Pilcher, R. A. 2004. Political Influence On Accounting Policy Choice–Local Government Reform In Australia. Accepted for Presentation at the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference 4 to 6 July. Singapore.
Roberts, J. 1991. The possibilities of accountability. Accounting organizations and society 16(4): 355–368.
Sinclair, A. 1995. The chameleon of accountability: forms and discourses. Accounting Organizations and Society 20(2/3): 219-237.
Soudani, S.N. 2012. The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance 4(5): May.
Stewart, J.D. 1984. The role of information in public accountability. in A. Hopwood dan C. Tomkins. (eds.). Issues in Public Sector Accounting 13-34. Philip Allan Publishers. Oxford.
Ter Bogt, H.J. 2004. Politicians in search of performance information? -Survey research on Dutch aldermen´s use of performance information. Financial Accountability and Management 20(3): 221-252.
Undang-Undang No 17 tahun 2003 tentang Keuangan Negara.
Van Thiel, S. 2000. Quangocratization: Trends, Causes and Consequences. in NN. 2012. Accountability of Italian state owned enterprises and private sector type financial reporting: an Imperfect Match, Electronic copy available at: http://ssrn.com/abstract=2153899. Diakses Juni 2013.
Vosselman, E. 2012. Accounting, accountability and virtue ethics in public organizations: from market bureaucracies to moral communities. Nijmegen Center for Economics (NiCE). August. Working Paper: 12-105.
Wahid, S. 1992. Metafora Bahasa Makassar. Disertasi. Program Pascasarjana Universitas Hasanuddin. Makassar.
