The Rationality of Indigenous Accountability: Bali's Indigenous Village Accountability Practices

Authors

  • Luh Putu Lusi Setyandarini Surya Faculty of Economics and Business, Universitas Warmadewa, Bali, Indonesia

DOI:

https://doi.org/10.24843/EJA.2024.v34.i11.p17%20

Keywords:

Accountability, Tri Hita Karana, Institutional Logic

Abstract

Accountability, at its core, is the duty to report on and justify the
fulfillment of responsibilities to the party that has entrusted those
responsibilities. This study seeks to explore and conceptualize the
rationale behind accountability in Traditional Village within Bali
Province, grounded in the Tri Hita Karana philosophy. This
article uses a literature review to explore the rationale behind
accountability practices within the context of the local Balinese
philosophy of Tri Hita Karana. By examining these two
perspectives, it seeks to conceptualize a framework for
accountability that is rational for the Balinese Traditional Village
community organization. Based on the Tri Hita Karana
philosophy, the rationale for accountability in Traditional
Villages

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Published

18-10-2026

Issue

Section

Articles

How to Cite

The Rationality of Indigenous Accountability: Bali’s Indigenous Village Accountability Practices . (2026). E-Jurnal Akuntansi, 34(11). https://doi.org/10.24843/EJA.2024.v34.i11.p17