Peran Akuntansi dalam perencanaan dan pengangaran; perspektif teori Governmentality

Deviani, Deviani (2020) Peran Akuntansi dalam perencanaan dan pengangaran; perspektif teori Governmentality. Doctoral thesis, Universitas Andalas.

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Abstract

Post-modernist critical paradigm research with the perspective of Governmentality theory explores and criticizes the role of accounting (territory, mediating, adjudicating and subjectivizing) in the process of planning and budgeting high school facilities and infrastructure in DP-SB for 2020. The Governmentality perspective considers that planning and rationing can be managed remotely by strengthening the four accounting roles. The role of accounting strengthens DP-SB to identify problems, provide visibility, evaluate and normalize the apparatus (governable person) making planning and budgeting Field research with Ethhnography method found the role of territorializing, mediating, adjudicating and subjectivizing has not been fully applied by the DP-SB in regulating the planning and budgeting of high school facilities and infrastructure from afar. This happened because it was hindered by the dominance of the legislature in determining the locus of activities that tended to favor the electoral district, so that this practice disrupted the planning process which was carried out properly and ultimately resulted in unequal facilities and infrastructure in High Scholl. Thus this study concludes that in this context the role of accounting has not been able to make people governable because it is hindered by political action instead of organization action

Item Type: Thesis (Doctoral)
Primary Supervisor: prof Eddy R Rasyid P.hD CA, Ak
Uncontrolled Keywords: Theory of Govermentality, Local Government Accounting, Etnography, Critical Paradigms Post Modernist
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Pascasarjana (Disertasi)
Depositing User: s3 Ilmu Ekonomi
Date Deposited: 03 May 2021 03:24
Last Modified: 03 May 2021 03:24
URI: http://scholar.unand.ac.id/id/eprint/74970

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