Indonesian Local Government’s Accountability and Performance: The Isomorphism Institutional Perspective

Muhammad Ahyaruddin, Rusdi Akbar

Abstract


This research aims to explore the accountability and performance of government agency in perspective of institutional theory. It analytically answer two research questions: Do institutional isomorphism exist in the implementation of performance measurement system and accountability in public sector organizations? (RQ1) and Do government agencies actually use performance measurement information to aid decision-making and help plan for future performance improvement? (RQ2). This study is a qualitative research to answer two research question proposed with use semi-stuctured and open interview from SKPD officers in the local government of Yogyakarta Province. The results of interview were analyzed use thematic content analysis. Our finding show that three form of institutional isomorphism (coersive, mimetic and normative) were existed in the implementation of performance measurement system and accountability in public sector organizations. This result also show an interesting finding in government agency that performance information who reported in LAKIP was only a formality. The information content in LAKIP is not used as feedback to aid decision-making and plan for future performance improvement.


Keywords


Accountability; Performance; Institutional Isomorphism

Full Text:

Download Article

References


Ahyaruddin, M. and R. Akbar. 2016. The Relationship Between the Use of A Performance Measurement System, Organizational Factors, Accountability, And the Performance of Public Sector Organizations. Journal of Indonesian Economy and Business, 31 (1), 1 –22.

Akbar, R. 2011. Performance Measurement and Accountability in Indonesian Local Government. Ph.D dissertation, Curtin University.

Akbar, R., R. A. Pilcher, and B. Perrin. 2015. Implementing Performance Measurement Systems. Qualitative Research in Accounting & Management, 12 (1), 3 – 33

Akbar, R., R. A. Pilcher, and B. Perrin. 2012. Performance Measurement in Indonesia: The Case of Local Government. Pacific Accounting Review, 24 (3), 262-291.

Ashworth, R., G. Boyne and R. Delbridge. 2009. Escape From the Iron Cage? Organizational Change and Isomorphic Pressures in the Public Sector. Journal of Public Administration Research and Theory, 19 (1), 165-87.

Bovens, M. 2007. Analyzing and Assessing Public Accountability. A Conceptual Framework. European Law Journal, 13 (4), 837–868.

Brignall, S. and S. Modell. 2000. An Institutional Perspective on Peformance Measurement and Management in the New Public Sector. Management Accounting Research, 11, 281-306.

Chenhall, R. H. 2003. Management control systems design within its organizational context: findings from contingency-based research and directions for the future, Accounting, Organizations and Society, 28, (2-3), 127-168.

Christensen, T. and P. Laegreid. 2014. Performance and Accountability - A Theoretical Discussion and An Empirical Assessment. Public Organization Review, 15 (2), 207-225.

Cooper, D. R. and P. S. Schindler. 2006. Business Research Methods (9th Ed.). New York: McGraw-Hill.

Creswell, J. W. and V. L. P. Clark. 2011. Designing and Conducting Mixed Methods Research (2nd Ed.). USA: Sage Publication.

DiMaggio, P. J. and W. W. Powell. 1983. The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. American Sociolo-gical Review, 48, 147-160.

Erro, A. G. and J. A. C. Sanchez. 2012. Joining the UN Global Compact in Spain: An Institutional Approach. Revista de Contabilidad - Spanish Accounting Review (RC-SAR), 15 (2), 287-355.

Han, J. and J. Koo. 2010. Institutional Isomorphism and Decoupling among Korean Firms: Adoption of Performance Compensation System. Korean Journal of Sociology, 44 (3), 27-44.

Instruksi Presiden Republik Indonesia Nomor 7 Tahun 1999 Tentang Akuntabilitas Kinerja Instansi Pemerintah.

Iyoha, F.O. and D. Oyerinde. 2010. Accounting Infrastructure and Accountability in Management of Public Expenditure in Developing Countries: A Focus on Nigeria. Critical Perspective on Accounting, 21, 361-373.

Manafe, M. W. N. and R. Akbar. 2014. Accountability and Performance: Evidence from Local Government. Journal of Indonesian Economy and Business, 29 (1), 56 –73.

Nurkhamid, M. 2008. Implementasi Inovasi Sistem Pengukuran Kinerja Instansi Pemerintah. Jurnal Akuntansi Pemerintah, 3 (1), 45-76.

Peraturan Menteri Dalam Negeri Nomor 34 Tahun 2011 Tentang Pedoman Evaluasi Laporan Akuntabilitas Kinerja Instansi Pemerintah di Lingkungan Kementerian Dalam Negeri.

Pilcher, R. A. and G. Dean. 2009. Consequences and Costs of Financial Reporting Compliance for Local Government. European Accounting Review, 18 (4), 725-44.

Primarisanti, H. and R. Akbar. 2015. Factors Influencing the Success of Performance Measurement: Evidence form Local Government. Journal of Indonesian Economy and Business, 30 (1), 56 –71.

Rhodes, M., L. Biondi, R. Gomes, A. Melo, F. Ohemeng, G. Perez-Lopez, A. Rossi, and W. Sutiyono. 2012. Current state of public sector performance management in seven selected countries. International Journal of Productivity and Performance Manage-ment, 61 (3), 235-271.

Scott, W. R., 1987. The Adolescene of Intritutional Theory. Administrative Science Quarterly, 32 (4), 493-511.

Scott, W. R., 1995. Institutions and Organizations. Thousand Oaks, CA: Sage.

Sinclair, A. 1995. The Chameleon of Accoun-tability: Forms and Discourses. Accounting, Organizations and Society, 20 (2/3), 219-237

Sofyani, H. and R. Akbar. 2015. Hubungan Karakteristik Pegawai Pemerintah Daerah dan Implementasi Sistem Pengukuran Kinerja: Perspektif Isomorfisma Institusional. Jurnal Akuntansi dan Auditing Indonesia (JAAI). 19 (2), 153-173.

Sofyani, H. and R. Akbar. 2013. Hubungan Faktor Internal Institusi dan Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) di Pemerintah Daerah. Jurnal Akuntansi dan Keuangan Indonesia (JAKI). 10 (2), 184-205.

Syachbrani, W. and R. Akbar. 2013. Faktor-faktor Teknis dan Keorganisasian yang Mempe-ngaruhi Pengembangan Sistem Pengukuran Kinerja Pemerintah Daerah. Jurnal Reviu Akuntansi (JRAK). 3 (2), 447-463.

Talbot, C. 2008. Performance Regimes - The Institutional Context of Performance Policies. International Journal of Public Administration, 31 (14), 1569–1591.

Wijaya, A. C. and R. Akbar. 2013. The Influence of Information, Organizational Objectives and Targets, and External Pressure Towards the Adoption of Performance Measurement System in Public Sector. Journal of Indonesian Economy and Business. 28 (1), 62–83.




DOI: https://doi.org/10.18196/jai.190187

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Office:
Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id

Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License

View My Stats