Proceedings of the 5th International Conference on Social and Political Sciences (IcoSaPS 2018)

19. Accountability and Democratization of Village Budget

Authors
Ayudya Basuki, Rutiana Wahyunengseh, Kristina Setyowati
Corresponding Author
Ayudya Basuki
Available Online August 2018.
DOI
10.2991/icosaps-18.2018.19How to use a DOI?
Keywords
Democratic Governance, Accountability, The village-finance
Abstract

Accountability in governance is important for five reasons: as a form of democratic oversight, strengthening the integrity of governance, strengthening organizational norms, legitimizing governance, catharis, and implementation of democratic values. Thus, accountability becomes a key of good governance. Then how is accountability theory used to look at the village financial management? Public budgeting is a constituent area of ​​interest and a product of power struggles between groups of actors (Morgan, 2002). The management of village finances is related to the power relations between several actors involved in the formulation. Therefore, there should be a norm of accountability to control the struggle between interests in the process so that power is not centered. The methods of this research used systematic literature review and analysis of document contents. The study finds the paradox of village fund accountability, which results in pseudo accountability. Further research suggests a quantitative study to explain the relation of power and the cultural environment of society triggers the paradox of accountability.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th International Conference on Social and Political Sciences (IcoSaPS 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
August 2018
ISBN
978-94-6252-589-4
ISSN
2352-5398
DOI
10.2991/icosaps-18.2018.19How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Ayudya Basuki
AU  - Rutiana Wahyunengseh
AU  - Kristina Setyowati
PY  - 2018/08
DA  - 2018/08
TI  - 19. Accountability and Democratization of Village Budget
BT  - Proceedings of the 5th International Conference on Social and Political Sciences (IcoSaPS 2018)
PB  - Atlantis Press
SP  - 92
EP  - 97
SN  - 2352-5398
UR  - https://doi.org/10.2991/icosaps-18.2018.19
DO  - 10.2991/icosaps-18.2018.19
ID  - Basuki2018/08
ER  -