A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia
Purpose – This study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the accounting perspective is argued as a root of Indonesia’s norm and plays an important role in defining accounting mec...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2024-02-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-08-2022-0252/full/pdf |
| _version_ | 1797315584889716736 |
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| author | Marko S. Hermawan Andriani Grace Irene Nomleni |
| author_facet | Marko S. Hermawan Andriani Grace Irene Nomleni |
| author_sort | Marko S. Hermawan |
| collection | DOAJ |
| description | Purpose – This study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the accounting perspective is argued as a root of Indonesia’s norm and plays an important role in defining accounting mechanisms in the Indonesian context. Design/methodology/approach – The study observes the Belis traditional marriage in East Sumba, East Nusa Tenggara, in a qualitative approach. About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used. Findings – Traditional objects, local caste and spiritual karma are key factors in determining the Belis marital mechanism, which is intertwined with the Kekeluargaan norm. Marriage involves the unification of assets and liabilities bound to the newlyweds and their extended family and neighbors. The Kekeluargaan underpins the cooperation of both sides of the families with the manifestation of the parties concerned and is connected in mutual understanding based on harmony and respect. Practical implications – This study suggests that accountants in Indonesia should factor in the organizational cultural context. They can do this by fostering relationships, integrating cultural norms into accounting practices and adopting a broader perspective that considers the impact on multiple stakeholders for more effective accounting. Originality/value – The value of this study challenges the perspective from a non-western point of view that accounting and Kekeluargaan relate to one another and align the role of culture as a context in accounting. |
| first_indexed | 2024-03-08T03:05:51Z |
| format | Article |
| id | doaj.art-59530476d0c24957ba052f8cf33077cb |
| institution | Directory Open Access Journal |
| issn | 2459-9700 2443-4175 |
| language | English |
| last_indexed | 2024-03-08T03:05:51Z |
| publishDate | 2024-02-01 |
| publisher | Emerald Publishing |
| record_format | Article |
| series | AJAR (Asian Journal of Accounting Research) |
| spelling | doaj.art-59530476d0c24957ba052f8cf33077cb2024-02-13T09:45:29ZengEmerald PublishingAJAR (Asian Journal of Accounting Research)2459-97002443-41752024-02-0191576610.1108/AJAR-08-2022-0252A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, IndonesiaMarko S. Hermawan0Andriani Grace Irene Nomleni1Management Department, Binus Business School, Binus University, West Jakarta, IndonesiaMaster Program, School of Accounting, Binus University, West Jakarta, IndonesiaPurpose – This study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the accounting perspective is argued as a root of Indonesia’s norm and plays an important role in defining accounting mechanisms in the Indonesian context. Design/methodology/approach – The study observes the Belis traditional marriage in East Sumba, East Nusa Tenggara, in a qualitative approach. About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used. Findings – Traditional objects, local caste and spiritual karma are key factors in determining the Belis marital mechanism, which is intertwined with the Kekeluargaan norm. Marriage involves the unification of assets and liabilities bound to the newlyweds and their extended family and neighbors. The Kekeluargaan underpins the cooperation of both sides of the families with the manifestation of the parties concerned and is connected in mutual understanding based on harmony and respect. Practical implications – This study suggests that accountants in Indonesia should factor in the organizational cultural context. They can do this by fostering relationships, integrating cultural norms into accounting practices and adopting a broader perspective that considers the impact on multiple stakeholders for more effective accounting. Originality/value – The value of this study challenges the perspective from a non-western point of view that accounting and Kekeluargaan relate to one another and align the role of culture as a context in accounting.https://www.emerald.com/insight/content/doi/10.1108/AJAR-08-2022-0252/full/pdfAccounting mechanismKekeluargaanBelisEast Sumba |
| spellingShingle | Marko S. Hermawan Andriani Grace Irene Nomleni A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia AJAR (Asian Journal of Accounting Research) Accounting mechanism Kekeluargaan Belis East Sumba |
| title | A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia |
| title_full | A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia |
| title_fullStr | A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia |
| title_full_unstemmed | A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia |
| title_short | A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia |
| title_sort | study of accounting mechanism from an ethnic lens a case of belis marriage in east sumba indonesia |
| topic | Accounting mechanism Kekeluargaan Belis East Sumba |
| url | https://www.emerald.com/insight/content/doi/10.1108/AJAR-08-2022-0252/full/pdf |
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