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Dramaturgy Budget Policy Formulation: Intuitive Response of Politics and Power

Author

Listed:
  • Syarifuddin

    (Faculty of Economics and Business, University of Hasanuddin, Indonesia Author-2-Name: Marwah Yusuf Author-2-Workplace-Name: STIEM Bongaya Makassar Indonesia)

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."

Suggested Citation

  • Syarifuddin, 2017. "Dramaturgy Budget Policy Formulation: Intuitive Response of Politics and Power," GATR Journals afr143, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr143
    as

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    References listed on IDEAS

    as
    1. Trevor Hopper & Andrew Powell, 1985. "Making Sense Of Research Into The Organizational And Social Aspects Of Management Accounting: A Review Of Its Underlying Assumptions [1]," Journal of Management Studies, Wiley Blackwell, vol. 22(5), pages 429-465, September.
    2. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    3. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    4. Barbara J. Nelson & Robert A. Leone, 1999. "Diversity and public problem solving: Ideas and practice in policy education," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 18(1), pages 134-155.
    5. João A. Ribeiro & Robert W. Scapens, 2006. "Management accounting and power: A contested relationship," CEF.UP Working Papers 0611, Universidade do Porto, Faculdade de Economia do Porto.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Local government; Budgeting; Planning; Dramaturgy; Power; Politics.;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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