Dramaturgy Budget Policy Formulation: Intuitive Response of Politics and Power
Journal Title: GATR Accounting and Finance Review - Year 2017, Vol 2, Issue 3
Abstract
Objective – This study aims to capture the perspective people and government in Jembrana Bali about politics and power, as a starting point for budget policy formulation. Methodology/Technique – The methods used in this study is dramaturgy. It is a method to analyze the front stage and back stage of the actors setting. Findings – This study found that the way people and government of Jembrana view politics and power is a starting point for budget policy formulation. This study found that accounting man uses power and politics in formulating accounting policies. In this case, actors develop policy as a meaning of the policy for the actors. Novelty – Unlike another study, this study using dramaturgy to observe human behavior. This technique is more interested in studying people as they are rather than adjusting them into propositions and theories that are already known. Type of Paper: Empirical.
Authors and Affiliations
Syarifuddin . , Marwah Yusuf
Keywords
Related Articles
- EP ID EP197740
- DOI -
- Views 128
- Downloads 0
The Influence of Good University Governance on Human Capital
Objective – This paper examines the influence of Good University Governance (‘GUG’) on Human Capital (‘HC’) and Quality, as well as the influence of CUG on HC through the use of Quality. Methodology/Technique – This rese...
The Influence of Leadership and Organizational Structure on the Quality of Accounting Information System
Objective – The purpose of this research is to test and find empirical evidences on the effect of leadership and organization structure in the quality of accounting information system. Methodology/Technique – The analyt...
The Impact of Bankruptcy Prediction, Company's Financial Condition, Previous Year Audit Opinion, Firm Size and Audit Tenure Towards Auditor's Going Concern Opinion
Objective - The auditor is responsible for obtaining sufficient audit evidence about the accuracy and proper use of the going concern assumption from the company's management through its financial statements. These evide...
Ownership Structure and Earnings Management
Objective - The purpose of this research is to analyze the effect of ownership structure toward earnings management. Methodology/Technique - The population of this research consist of manufacturing companies listed on t...
Transparency and Accountability of Local Government by Internet Financial Reporting in Ex Besuki Residency
Objective - The objective of this research to describe and explore transparency and accountability of local government in Ex Besuki Residency by Internet Financial Reporting and evaluate the implementation of the Law on...