Ethnographic Agency Relationship in The Context of Budget: Portrait of Local Wisdom Harmonization in Bali Pakraman Village

Ratna Ayu Damayanti ()
Additional contact information
Ratna Ayu Damayanti: Faculty of Economics and Business, University of Hasanuddin, Makassar, Indonesia. Author-2-Name: Rahmawati Author-2-Workplace-Name: Faculty of Economics, STIE Muhammadiyah, Palopo, Indonesia Author-3-Name: Tenriwaru Author-3-Workplace-Name: Faculty of Economics, University of UMI, Makassar, Indonesia

GATR Journals from Global Academy of Training and Research (GATR) Enterprise

Abstract: "Objective � This study aims to explore the interaction between principal and agent relationship in traditional villages in the context of the budget. Also, this study shows the importance of local wisdom as a guide and as a source of knowledge, to fill and form the pattern of an agency relationship in the context of a more harmonious budget. Methodology/Technique � The research method used is ethnography. Ethnography is the science of writing about race, using a more contemporary language. Ethnography can provide detailed information on the daily activities of a culture in a group. Therefore, it could make detailed notes about the behavior and beliefs of the group from time to time. Findings � This study found that the interaction between principal and agent in traditional villages in the context of the budget have using local wisdom as a guide and as a source of knowledge. Balinese local wisdom forms the pattern of an agency relationship in the frame of a harmonious budget. The characteristics of Bali is very obvious from Hindu religion, customs, and culture. All are united in a harmonious atmosphere, which cannot be separated from the participation of all the components, as well as cultural heritage. The principle of people unity has been there long before Indonesia's independence, namely Pakraman village. Novelty � This study has explored the myth and value of traditional village in Bali by using ethnography methodology, which is taken the deep value of Bali tradition."

Keywords: Budget; Agency Relationship; Village; Bali; Accounting. (search for similar items in EconPapers)
JEL-codes: P11 R51 (search for similar items in EconPapers)
Pages: 14
Date: 2017-04-15
New Economics Papers: this item is included in nep-sea
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Accounting and Finance Review, Volume 2, Issue 3

Downloads: (external link)
http://gatrenterprise.com/GATRJournals/pdf_files/A ... nti%20AFR%202(3).pdf (application/pdf)
http://gatrenterprise.com/GATRJournals/online_submission.html

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:gtr:gatrjs:afr145

Access Statistics for this paper

More papers in GATR Journals from Global Academy of Training and Research (GATR) Enterprise
Bibliographic data for series maintained by Prof. Dr. Abd Rahim Mohamad ().