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

会计在公共管理实践的“现代化”中起着关键作用，这种现象的特点是公共管理事务的分散化和越来越多地使用间接控制机制，其中大部分采用私营部门的做法。虽然这种改革被认为可以提高公共管理方案的效率，但研究表明，这种改革会产生意想不到的后果，例如士气低落和民主合法性下降。然而，关于实施这种改革的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，还需要研究其他情况，因为市场力量在公共部门的影响可能较小，官僚机构的影响可能较大，特别是在发展中国家，关于“发展”的话语的影响可能较大。本研究建议通过分析这种改革在发展中国家背景下的发展和实施过程，特别是自2014年《村庄法》通过以来生效的印度尼西亚村庄治理改革的背景，来研究其中一种变体。这种情况是独特的，因为参与式村庄政府的实施伴随着原有的官僚等级制度、绩效排名和基于绩效的转移分配的延续。

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.