Political economy of accounting (PEA) perspectives on sustainable development goals (SDGs) toward local government’s budgeting in Indonesia

• DOI: 10.1080/23311886.2024.2388170
• Publication Date: 2024-08-09T05:17:16Z
• Authors: Iqbal Lhutfi; Unti Ludigdo; Mohamad Khoiru Ru...; Zaki Baridwan
• Keywords: Government & Non-Profit Accounting; H; budgeting; 0502 economics and business; 05 social sciences; Political economy of accounting (PEA); sustainable development goals (SDGs); local government; Social Sciences; public sector accounting

This study explores how the conflicts of interest involving actors in process and decision-making local government budget planning that impacts implementation SDGs from perspective Political Economy Accounting. The uses a qualitative methodology grounded critical analysis. It gathered information through in-depth interviews document followed semi-structured format. Data analysis involved collecting fieldwork existing literature, interpreting primary secondary data, drawing conclusions. findings suggest often face interest. Resource allocation patron-client relationships also influence budgetary decisions. Addressing these requires collective to achieve policy economic goals. implications this research show PEA theory can be used as an analytical tool describe discourse on relationship international idea is localised into budget, which full elements political economy. for management are input considerations making further policies.