Global Academy of Training and Research Journal

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DOI 10.35609/afr.2017.2.3(7)

Reference to this paper should be made as follows: Syarifuddin; Yusuf, M. (2017). Dramaturgy Budget Policy Formulation: Intuitive Response of Politics and Power, Acc. Fin. Review, 2 (3): 46-57. https://doi.org/10.35609/afr.2017.2.3(7)

Received: February 2, 2017 | Accepted: July 1, 2017

Dramaturgy Budget Policy Formulation: Intuitive Response of Politics and Power
Syarifuddin and Marwah Yusuf
University of Hasanuddin, STIEM Bongaya Makassar Indonesia Abstract

Objective - This study aims to capture the perspective people and government in Jembrana Bali about politics and power, as a starting point for budget policy formulation.

Methodology/Technique - The methods used in this study is dramaturgy. It is a method to analyze the front stage and back stage of the actors setting.

Findings - This study found that the way people and government of Jembrana view politics and power is a starting point for budget policy formulation. This study found that accounting man uses power and politics in formulating accounting policies. In this case, actors develop policy as a meaning of the policy for the actors.

Novelty - Unlike another study, this study using dramaturgy to observe human behavior. This technique is more interested in studying people as they are rather than adjusting them into propositions and theories that are already known.

Type of Paper: Empirical

Keywords: Local government; Budgeting; Planning; Dramaturgy; Power; Politics.

JEL Classification: H61, H83, M41.

Price: USD 25