SDGs and changes in Indonesia local government’s accounting indicators: lessons from a learning organization perspective

Habib Muhammad Shahib and Yulianti Abbas

Public Money & Management, 2025, vol. 45, issue 7, 724-734

Abstract: This article discusses the model used by the Indonesian central government to enable Indonesia's local governments to adapt global sustainable development objectives to local contexts. Indonesia's experience highlights importance of adaptive learning and participatory governance, and the need to strike a balance between directive policies and local autonomy. This article directly addresses those practitioners and policy-makers who are involved in public sector accounting, sustainability planning, and the implementation of the Sustainable Development Goals (SDGs), especially in the global south. It offers insights into leveraging accounting practices as strategic tools for achieving sustainability targets and encourages a focal understanding of the interplay between national directives and local innovations. The article also highlights the importance of collaborative efforts in driving progress towards achieving the SDGs.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/09540962.2025.2461569 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:45:y:2025:i:7:p:724-734

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RPMM20

DOI: 10.1080/09540962.2025.2461569

Access Statistics for this article

Public Money & Management is currently edited by Michaela Lavender

More articles in Public Money & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().