Accountability and legitimacy dynamics in an Islamic boarding school

IF 2.4 Q2 BUSINESS, FINANCE Journal of Accounting and Organizational Change Pub Date : 2021-08-19 DOI:10.1108/jaoc-02-2021-0016
Vogy Gautama Buanaputra, Destri Astuti, Slamet Sugiri
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引用次数: 1

Abstract

Purpose This study aims to investigate the dynamics of legitimacy and accountability relationships in an Indonesian boarding school. It examines how the key actors improve and use accountability mechanisms in the school and how these practices contribute to the organisation’s legitimacy. Design/methodology/approach This paper uses a qualitative case study approach in an Indonesian boarding school and draws on Black’s (2008) notion of legitimacy and accountability relationships. The qualitative data were collected through face-to-face interviews, observations and documentary analysis. Findings Accountability mechanisms at Pondok Pesantren Wali Songo (an Islamic boarding school) were developed to alter the habit of conducting organisational affairs based merely on trust between the organisation members without any particular accountability mechanism, a common practice in Indonesian boarding schools. The mechanisms were believed to improve the public trust and bring convenience to the management of the school on the legitimacy (halal) of their doings, which in turn maintain their legitimacy as a provider of Islamic education services. Originality/value This study highlights the importance of accountability mechanisms in faith-based institutions context to maintain their legitimacy. It provides evidence of the mutual nature of accountability and legitimacy, which is often seen as contrasting concepts by previous studies, by drawing on Black’s (2008) legitimacy and accountability relationships.
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伊斯兰寄宿学校的问责制和合法性动态
目的本研究旨在调查一所印尼寄宿学校的合法性和问责关系的动态。它研究了关键参与者如何改进和使用学校的问责机制,以及这些做法如何有助于组织的合法性。设计/方法/方法本文在一所印度尼西亚寄宿学校中使用定性案例研究方法,并借鉴Black(2008)关于合法性和问责关系的概念。通过面对面访谈、观察和文献分析等方法收集定性数据。Pondok Pesantren Wali Songo(一所伊斯兰寄宿学校)的问责机制是为了改变仅仅基于组织成员之间的信任而没有任何特定问责机制来处理组织事务的习惯,这是印度尼西亚寄宿学校的一种常见做法。这些机制被认为提高了公众的信任,并为学校的合法性(清真)管理带来了便利,这反过来又保持了他们作为伊斯兰教育服务提供者的合法性。原创性/价值本研究强调了在基于信仰的机构背景下,问责机制对于维持其合法性的重要性。它通过借鉴Black(2008)的合法性和问责关系,提供了问责制和合法性的相互性质的证据,这通常被先前的研究视为对立的概念。
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来源期刊
CiteScore
4.80
自引率
15.80%
发文量
30
期刊介绍: The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.
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