PUBLIC ACCOUNTABILITY BASED ON THE VALUE OF LOCAL WISDOM

Accountability is an obligation to provide explanations and answers to activities, actions, and policies made by committed parties and interpreted as a tool for building a moral, humanitarian, and pluralistic organization. This study attempts to describe the accountability practice emphasizing on the local wisdom, in terms of relationships among individuals, mental and spiritual. Accountability practices in the context of government and business organizations place greater emphasis on the dimensions of human relationships, while the nature of management accountability is more focused on the physical, in terms of technical and clerical aspects that ignore the mental and spiritual aspects. Yet it is important to consider the mental and spiritual aspects of accountability in practice although these aspects are abstract. It is undeniable that these two aspects dominantly drive individuals in the organization to take action of decision making within the organization. The results of this study reveal that it is inevitable that accountability not only on the physical aspect but also on the mental and spiritual aspects because accountability is the product of social construction of values.