The Use of Village Development Index in the "Participative" Government of Indonesian Villages

会计在公共管理做法的“现代化”方面发挥着关键作用，这一现象的特点是公共管理事务的权力下放和间接控制机制的更多使用，这些机制大多来自私营部门的做法。虽然这种改革被认为提高了公共管理方案的效率，但研究表明，改革具有意想不到的后果，如士气低落和民主合法性下降。然而，关于这种改革的实施过程及其后果的研究大多来自工业化国家的背景，主要是盎格鲁-撒克逊世界。与此同时，还需要研究其他背景，因为公共部门内部市场力量的影响可能不那么强烈，官僚机构的影响可能更大，特别是在发展中国家，有关“发展”的言论可能具有强大的影响。这项研究建议通过分析这种改革在发展中世界的背景下发展和进行的过程，特别是印度尼西亚自2014年通过《村落法》以来一直有效的村庄治理改革的背景，来研究其中一种变种。这一背景是独特的，因为在实施参与式村级政府的同时，延续了原有的官僚等级制度、绩效排名和基于绩效的调剂分配。

Accounting has a critical role in the "modernisation" of public management practices, a phenomenon marked by decentralisation of public management affairs and increased use of indirect control mechanisms, most of which adopted from private sector practices. While such reform is believed to improve the efficiency of public management programmes, studies suggest that the reform has unintended consequences such as demoralisation and decrease in democratic legitimacy. However, studies regarding the processes by which such reform is implemented and the consequences that entail are mostly drawn from industrialised countries context, mainly Anglo-Saxon world. Meanwhile, other contexts are needed to be studied as there may be less strong influence of the market forces within the public sector, stronger influence of bureaucratic institution, and especially in the developing world, strong influence of discourses about "development". This research proposes to study one of such variants by analysing the process by which such reform develops and is carried out in developing world context, particularly the context of Indonesia's village governance reforms that have been in effect since 2014 Village Law was passed. This context is unique as the implementation of participatory village government is accompanied by continuation of pre-existing bureaucratic hierarchy, performance rankings, and performance-based allocation of transfers.