Abstract

This study investigates accountability practices of Indonesian state universities during the reform implementation for being autonomous universites called as PTN Badan Hukum. Although the reform has been implemented based on government regulation, lack of empirical study can be viewed in published articles. For that reason, this study is addresed to filling the lack of accountability research in the reform of state universities in Indonesia. The context of the reform is the adoption of autonomous universities that are more close to the concept of privatisation affected by the internationalization objective of national agenda. Interpretive research approach is adopted to develop inductively a conceptual perspective based on central phenomenon. Moreover, the cases of the study are three Indonesian state universities which implement the form of autonomous state university with pseudo named as UG, UD and UA. Straussian grounded theory approach was adopted in data analysis and collection. The central phenomenon of substantive grounded theory is labelled as multiple accountability responses in various institutional logic during transformation process of state universities that have been transformed from fully governed by Indonesia government become autonomous entities. The main finding of the study explains the presence of various institutional accountibility logics practiced in the context of internationalization process of Indonesia higher education institutions. The various institutional logics arise from personal, professional, managerial and public accountability logics. The various accountability logics display from two different environmental background that are university with less and high internationalization. Less and moderate conflict are resulted from low and high internationalization achievement respectively. The practice of accountability seem displaying more emphasize on public accountability logic in social level, managerial accountability logic in organizational level, personal and professional in individual level. The contribution of this research relates to empirical findings that enrich higher education accountability research in developing countries, employs interpretive methodology and grounded theory, and provides incremental development of institutional logics theory in explaining organizational change in a specific context.

Highlights

  • The concepts of accountability have been enormously investigated during the last three decades resulting different empirical knowledge which was investigated in the various contexts

  • Differ from institutionalist who focus on how actions are shaped by social structure, institutionalist scholars recently take into account the role of agent in the change process more focusing on heteroganity of institutionalization process. we have importantly identified four kinds of institutional work that have to be performed simultaneously for an organization to be able to successfully influence the logic it wants to change

  • The findings of this research conceptually explain the existence of competing institutional logics during the accountability reform of PTN Badan Hukum (BH)

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Summary

Introduction

The concepts of accountability have been enormously investigated during the last three decades resulting different empirical knowledge which was investigated in the various contexts. It could depart from either fundamental or advanced perspectives for understanding accountability practices. Various knowledges of accountability may depend on its circumstances and seem far from universal conclusion. Volume 16/No 1 Tahun 2019 : 1-29 practice with different accountability style (Ahrens, 1996). Accountability is subjectively constructed and changes with context as Sinclair (1995) proposed the chameleon of accountability. For that reason, exploring accountability from practices are continually required as the concept of accountability which is empirically seem circumstantial and cannot be generalised

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