Dramaturgy Budget Policy Formulation: Intuitive Response of Politics and Power

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

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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."

Keywords: Local government; Budgeting; Planning; Dramaturgy; Power; Politics. (search for similar items in EconPapers)
JEL-codes: H61 H83 M41 (search for similar items in EconPapers)
Pages: 12
Date: 2017-07-11
New Economics Papers: this item is included in nep-sea
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Published in Accounting and Finance Review, Volume 2, Issue 3

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