Political economy of accounting (PEA) perspectives on sustainable development goals (SDGs) toward local government’s budgeting in Indonesia

References

• Alfa, A. (2019). Analisis Keselarasan Tujuan Pembangunan Berkelanjutan/Sustainable Development Goals (TPB/SDGS) Dengan Rencana Pembangunan Jangka Menengah Kabupaten Rokan Hulu Tahun 2016-2021. Jurnal BAPPEDA, 5(1), 23–32.
   Google Scholar
• Bappenas RI. (2020). Pedoman Teknis Penyusunan Rencana Aksi Tujuan Pembangunan Berkelanjutan (TPB)/Sustainable Development Goals (SDGs).
   Google Scholar
• Bappenas RI. (2021). Roadmap of SDGs Indonesia: A highlight.
   Google Scholar
• Bexell, M., & Jönsson, K. (2017). Responsibility and the United Nations’ sustainable development goals. Forum for Development Studies, 44(1), 13–29. https://doi.org/10.1080/08039410.2016.1252424
   Web of Science ®Google Scholar
• Biermann, F., Hickmann, T., Sénit, C.-A., Beisheim, M., Bernstein, S., Chasek, P., Grob, L., Kim, R. E., Kotzé, L. J., Nilsson, M., Ordóñez Llanos, A., Okereke, C., Pradhan, P., Raven, R., Sun, Y., Vijge, M. J., van Vuuren, D., & Wicke, B. (2022). Scientific evidence on the political impact of the Sustainable Development Goals. Nature Sustainability, 5(9), 795–800. https://doi.org/10.1038/s41893-022-00909-5
   Web of Science ®Google Scholar
• Buhr, N. (1998). Environmental performance, legislation and annual report disclosure: The case of acid rain and falconbridge. Accounting, Auditing & Accountability Journal, 11(2), 163–190. https://doi.org/10.1108/09513579810215455
   Google Scholar
• Burchell, S., Clubb, C., Hopwood, A., Hughes, J., & Nahapiet, J. (1980). The roles of accounting in organizations and society. Accounting, Organizations and Society, 5issue(1), 5–27. https://doi.org/10.1016/0361-3682(80)90017-3
   Google Scholar
• Cooper, D. (1980). Discussion toward political economy of accounting. Acccounting, Organization and Society, 5(1)Pages, 161–166. https://doi.org/10.1016/0361-3682(80)90032-X
   Google Scholar
• Cooper, D. J., & Sherer, M. J. (1984). The value of corporate reports: Arguments for a political economy of accounting. Accounting, Organizations and Society, 9(3-4), 207–232. https://doi.org/10.1016/0361-3682(84)90008-4
   Web of Science ®Google Scholar
• Dougherty, J. E., & Pfaltzgraff, R. L. (1981). Contending theories of international relations (2nd ed.). Harper and Row.
   Google Scholar
• Fattah, H. A. (2017). The political economy of accounting and the 2003 Iraq war [Doctor of Philosophy thesis, School of Accounting, Economics and Finance, University of Wollongong]. https://ro.uow.edu.au/theses1/287
   Google Scholar
• Fisher, A., & Fukuda-Parr, S. (2019). Introduction-data, knowledge, politics and localizing the SDGs. Journal of Human Development and Capabilities, 20(4), 375–385. https://doi.org/10.1080/19452829.2019.1669144
   Web of Science ®Google Scholar
• Government Regulation (PP) Number 17 of 2017. (2017). Synchronisation of the national development planning and budgeting process.
   Google Scholar
• Griggs, D., Stafford-Smith, M., Gaffney, O., Rockström, J., Ohman, M. C., Shyamsundar, P., Steffen, W., Glaser, G., Kanie, N., & Noble, I. (2013). Sustainable development goals for people and planet. Nature, 495(7441), 305–307. https://doi.org/10.1038/495305a
   PubMed Web of Science ®Google Scholar
• Gustafsson, S., & Mignon, I. (2019). Municipalities as intermediaries for the design and local implementation of climate visions. European Planning Studies, 28(6), 1161–1182. https://doi.org/10.1080/09654313.2019.1612327
   Web of Science ®Google Scholar
• Haryadi, B., Suryanto, T., Mukhlis, I., & Anggraini, M. S. (2023). Political economy of accounting study on profit, selling price, cost of goods, and imports: Lessons of salt farmers in Indonesia. Quality: Access to Success, 24(193), 351–359.
   Web of Science ®Google Scholar
• Hege, E., & Brimont, L. (. (2018). Integrating SDGs into national budgetary processes . Studies. No.05/18 IDDRI (p. 20).
   Google Scholar
• Hopwood, A. G. (1978). Towards an organizational perspective for the study of accounting and information systems. Accounting, Organizations and Society, 3issue(1), 3–13. https://doi.org/10.1016/0361-3682(78)90003-X
   Google Scholar
• Immler, N. L., & Sakkers, H. (2022). The UN-sustainable development goals going local: Learning from localising human rights. The International Journal of Human Rights, 26(2), 262–284. https://doi.org/10.1080/13642987.2021.1913411
   Web of Science ®Google Scholar
• Jones, P., & Comfort, D. (2019). Sustainable development goals and the world’s leading hotel groups. Athens Journal of Tourism, 6(1), 1–14. https://doi.org/10.30958/ajt.6-1-1
   Google Scholar
• Klarin, T. (2018). The concept of sustainable development: From its beginning to the contemporary issues. Zagreb International Review of Economics and Business, 21(1), 67–94. https://doi.org/10.2478/zireb-2018-0005
   Web of Science ®Google Scholar
• Law Number 1 of 2022 concerning. (2022). Financial relations between central government and regional government.
   Google Scholar
• Law Number 17 of 2003 concerning. (2003). State finance.
   Google Scholar
• Law Number 23 of 2014 concerning. (2014). Regional government.
   Google Scholar
• Law Number 25 of 2004 concerning. (2004). The national development planning system.
   Google Scholar
• Lucci, P. (2015). ‘Localising’ the Post-2015 agenda: What does it mean in practice? ODI Report. https://odi.org/en/publications/localising-the-post-2015-agenda-what-does-it-mean-in-practice/
   Google Scholar
• Manioudis, M., & Meramveliotakis, G. (2022). Broad strokes towards a grand theory in the analysis of sustainable development: A return to the classical political economy. New Political Economy, 27(5), 866–878. https://doi.org/10.1080/13563467.2022.2038114
   Web of Science ®Google Scholar
• Morén-Alegret, R., Fatorić, S., Wladyka, D., Mas-Palacios, A., & Fonseca, M. L. (2018). Challenges in achieving sustainability in Iberian rural areas and small towns: Exploring immigrant stakeholders’ perceptions in Alentejo, Portugal, and Empordà, Spain. Journal of Rural Studies, 64, 253–266. https://doi.org/10.1016/j.jrurstud.2018.05.005
   Web of Science ®Google Scholar
• Muhajir, N. (2000). Metodologi Penelitian Kualitatif. Rake Sarasin.
   Google Scholar
• Mukhlisin, M., & Hudaib, M. (2014 Is there a political economy of accounting in financial reporting standardization for the Islamic financial institutions? [Paper presentation]. Conference: Critical Perspective on Accounting, Toronto, Canada
   Google Scholar
• Neimark, M., & Tinker, T. (1986). The social construction of management control systems. Accounting, Organizations and Society, 11(4-5), 369–395. https://doi.org/10.1016/0361-3682(86)90008-5
   Web of Science ®Google Scholar
• Noor, M., & Jayus, J. (2021). Analisis Penyusunan Rencana Dan Pencapaian Target RPJMD Provinsi Jawa Tengah Tahun 2013-2018. Public Service and Governance Journal, 2(01), 36. https://doi.org/10.56444/psgj.v2i01.1963
   Google Scholar
• Oosterhof, P. D. (2018). Localizing the sustainable development goals to Accelerate Implementation of the 2030 Agenda for Sustainable Development. The Governance Brief, 33, 1–14.
   Google Scholar
• Palermo, V., Bertoldi, P., Apostolou, M., Kona, A., & Rivas, S. (2020). Assessment of climate change mitigation policies in 315 cities in the Covenant of Mayors Initiative. Sustainable Cities and Society, 60, 102258. https://doi.org/10.1016/j.scs.2020.102258
   Web of Science ®Google Scholar
• Patel, Z., Greyling, S., Simon, D., Arfvidsson, H., Moodley, N., Primo, N., & Wright, C. (2017). Local responses to global sustainability agendas: Learning from experimenting with the urban sustainable development goal in Cape Town. Sustainability Science, 12(5), 785–797. https://doi.org/10.1007/s11625-017-0500-y
   PubMed Web of Science ®Google Scholar
• Patiung, M. (2019). Analisis Permasalahan, Isu Strategis Dan Kebijakan Pembangunan SDGs Kabupaten Mojokerto. Sosio Agribis, 19(1), 33–52.
   Google Scholar
• Presidential Decree No. 111. (2022). Implementation of achieving sustainable development goals.
   Google Scholar
• Reddy, P. (2016). Localising the sustainable development goals (SDGs): The role of Local Government in context. African Journal of Public Affairs, 9(2), 1–15.
   Google Scholar
• Regulation of The Minister of Home Affairs Number 86 of 2017 Concerning. (2017). Procedures for planning, controlling and evaluation of regional development, procedures for evaluation of draft regional regulations.
   Google Scholar
• Sarkar, M. S. K., Okitasari, M., Ahsan, M. R., & Al-Amin, A. Q. (2022). Localisation of sustainable development goals (SDGs) in Bangladesh: An inclusive framework under local governments. Sustainability, 14(17)2022, 10817. https://doi.org/10.3390/su141710817
   Web of Science ®Google Scholar
• Sastryawanto, H. (2017). Analisa Sustainable Development Goal’s Kabupaten Bojonegoro Tahun. Sosio Agribis, 17(1), 47–52.
   Google Scholar
• Satterthwaite, D. (2017). Successful, safe and sustainable cities: Towards a New Urban Agenda. Commonwealth Journal of Local Governance, 19, 3–18. https://doi.org/10.5130/cjlg.v0i19.5446
   Google Scholar
• Sofianto, A. (2019). Integration of SDGs target and indicators into regional development planning in central Java. Jurnal Litbang Provinsi Jawa Tengah, 17, 25–41.
   Google Scholar
• Sokarina, A., Triyuwono, I., Triyuwono, I., & Ghofar, A. (2019). A new methodology to initiate Islamic political economy of accounting. Eurasia: Economics & Business, 19(1), 19–29.). https://doi.org/10.18551/econeurasia.2019-01.03
   Google Scholar
• Tinker, A. M. (1980). Towards A political economy of accounting: An empirical illustration of the Cambridge controversies. Accounting Organizations and Society, 5(1), 147–160. https://doi.org/10.1016/0361-3682(80)90031-8
   Google Scholar
• UN. (2016). Roadmap for localizing the SDGs: Implementation and Monitoring at subnational level.
   Google Scholar
• UNPOG. (2019). Effective national to local public governance for SDG implementation .
   Google Scholar