Transformation of Accountability Values in Local Cultures: An Acculturative Ethnography Study on Catholic Churches in Tana Toraja

Objective � This research aims to transform local values of accountability to religious organizations. Methodology/Technique � The research uses a deconstruction approach with acculturative critical ethnography. The research was conducted at the Catholic Church in Tana Toraja, South of Sulawesi Indonesia, using a in depth interview, observation, and artefact interpretation to determine accountability values. Findings � The results show identify three main dimensions of accountability; spiritual, leadership and finance. These dimensions are aligned with accountability in tongkonan values. A transformation is done by considering the Church as Christ's tongkonan and the spiritual accountability dimension binds all family members when participating in Church rituals. With respect to the leadership dimension, the leadership value of Panglaa Tondok encourage all Church members to be loyal to their leader and creates a concept of collegial collective leadership. Novelty � With respect to the financial dimension, the value of "kombongan" indicates that financial resources must be formulated together in a community of stakeholders. The transformation results of this research can be used to increase the accountability of church organizations and encourage the adoption of local cultural practices in the management of church organizations.