Universitas Indonesia Conferences, International Accounting Conference - 2017

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THE IMPACT OF CONFLICT OF COMPETING ACCOUNTABILITY ON NON-GOVERNMENTAL ORGANIZATION WORK PERFORMANCE IN INDONESIA
M. Yudhika Efiri, Ari Kuncara Widagdo, Icuk Rangga Bawono

Last modified: 2017-10-05

Abstract


The aim of this study is to examine the necessity of conflict accountability in public sector organizations, particularly the Non-Governmental Organization (NGO). Specifically, the purpose of this study is to identify the different types of accountability requirements and to determine whether the pressure of accountability requirements affects on job performance accountability of NGO employees. Institutional theory, in particular institutional isomorphism is used as a theoretical basis for the explanation of the findings. This study employs mixed methods. In the quantitative phase, this study uses the Partial Least Square (PLS). In subsequent analysis,  thematic content analysis (TCA) is used to analyze and interpret data qualitative. The results using quantitative analysis shows that job performance accountability in the NGO actors are partly influenced by the perceived negative working context in the form of workload and work pressure. These results are supported also from qualitative analysis through interviews.


Keywords


Accountability requirements, public sector, mixed method

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