Title: Cultural challenges in implementing village funds management system in achieving good village governance

Authors: Yolinda Yanti Sonbay; Bambang Tjahjadi; I Made Narsa

Addresses: Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia; Faculty of Economics, Widya Mandira University, Kupang, Indonesia ' Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia ' Airlangga University, Surabaya, Indonesia

Abstract: This study presents the role of local culture and community characteristics in applying system of village fund management to promote accountability, transparency and participation. It aims to show how local culture affects the implementation financial system that intends to gain uniformity. In this study, local culture of the Dawan tribe on Timor Island of Eastern Indonesia is taken into account. The cultural dimensions proposed by 'Hofstede' will be used to identify the cultural characteristics of Dawan people and relate those characteristics to the accountability, participation and transparency in the management of village fund. This study presents a new insight on the influence of culture toward accounting.

Keywords: good village governance; culture; village fund management system; ethnography; Dawan Tribe.

DOI: 10.1504/IJPSPM.2022.124118

International Journal of Public Sector Performance Management, 2022 Vol.10 No.1, pp.90 - 102

Accepted: 17 Oct 2019
Published online: 14 Jul 2022 *

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