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Accounting, accountability, and cooperative identity in Indonesia

Accounting, accountability, and cooperative identity in Indonesia
Accounting, accountability, and cooperative identity in Indonesia
This study has two related primary aims. The first is to investigate how accountability is embodied in practice in a specific context, namely the cooperative sector in a developing country (Indonesia). Secondly, it aims to investigate the role of accounting in the discharge of accountability in this sector.

A qualitative approach and interpretive methodology was chosen for conducting the research. Data were gathered through observations, documentary analysis and interviews. There are 32 interviewees from four case organisations involved in the cooperative movement. A thematic analysis was used to analyze data and facilitate interpretive analysis.

The findings show that identity influence accountability, particularly in terms of what should be ‘accounted’. Identity orientation (Brickson, 2007) provides a stakeholder-based grounding and is employed as a framework to understand how organisational (cooperative) identity influences accounting and accountability practice. The findings highlight the use of narratives and ‘implicit’ accounts as a socialising form of accountability, which is used to underpin formal accountability processes such as the Annual General Meeting (AGM), or which on its own serves as accountability. ‘Face to face’ account is commonly used in which selected information from financial statements is conveyed. Meanwhile, the ’implicit account’ exists as a form of accountability. In addition, besides its reporting function, accounting remains widely practiced to support business particularly in its system of control. It is also found that cooperatives are resistant to changes in accounting regulation.

The findings contribute to advance stakeholder theory on accountability. Identity orientation facilitates stakeholder theory to see two ways relationship and social relation.

As results, the two streams of research can be linked which provide better understanding of accounting and accountability practice. It also opens up new insights on implicit account and detail content of socialising form of accountability. In particular, it puts flesh on socialising forms of accountability and what kind of accounting information is conveyed in social interactions. In addition, this study provides insights of the application of ‘implicit’ account in a high trust community such as the cooperative movement.
University of Southampton
Raharja, Surya
fa0cbd96-51c3-4b11-bab7-784a9eedc7b5
Raharja, Surya
fa0cbd96-51c3-4b11-bab7-784a9eedc7b5
Soobaroyen, Teerooven
6686e2f8-564f-4f7f-b079-9dc8a2f53a48

Raharja, Surya (2018) Accounting, accountability, and cooperative identity in Indonesia. University of Southampton, Doctoral Thesis, 214pp.

Record type: Thesis (Doctoral)

Abstract

This study has two related primary aims. The first is to investigate how accountability is embodied in practice in a specific context, namely the cooperative sector in a developing country (Indonesia). Secondly, it aims to investigate the role of accounting in the discharge of accountability in this sector.

A qualitative approach and interpretive methodology was chosen for conducting the research. Data were gathered through observations, documentary analysis and interviews. There are 32 interviewees from four case organisations involved in the cooperative movement. A thematic analysis was used to analyze data and facilitate interpretive analysis.

The findings show that identity influence accountability, particularly in terms of what should be ‘accounted’. Identity orientation (Brickson, 2007) provides a stakeholder-based grounding and is employed as a framework to understand how organisational (cooperative) identity influences accounting and accountability practice. The findings highlight the use of narratives and ‘implicit’ accounts as a socialising form of accountability, which is used to underpin formal accountability processes such as the Annual General Meeting (AGM), or which on its own serves as accountability. ‘Face to face’ account is commonly used in which selected information from financial statements is conveyed. Meanwhile, the ’implicit account’ exists as a form of accountability. In addition, besides its reporting function, accounting remains widely practiced to support business particularly in its system of control. It is also found that cooperatives are resistant to changes in accounting regulation.

The findings contribute to advance stakeholder theory on accountability. Identity orientation facilitates stakeholder theory to see two ways relationship and social relation.

As results, the two streams of research can be linked which provide better understanding of accounting and accountability practice. It also opens up new insights on implicit account and detail content of socialising form of accountability. In particular, it puts flesh on socialising forms of accountability and what kind of accounting information is conveyed in social interactions. In addition, this study provides insights of the application of ‘implicit’ account in a high trust community such as the cooperative movement.

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Published date: January 2018

Identifiers

Local EPrints ID: 423468
URI: http://eprints.soton.ac.uk/id/eprint/423468
PURE UUID: 4ad478a1-c118-4925-a0bf-779d1666f79e
ORCID for Teerooven Soobaroyen: ORCID iD orcid.org/0000-0002-3340-1666

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Date deposited: 24 Sep 2018 16:30
Last modified: 14 Sep 2020 04:01

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