SYNERGISING GOOD GOVERNANCE AND SOCIAL MEDIA FOR EFFECTIVE DIALOGIC ACCOUNTING IN INDONESIAN LOCAL GOVERNMENT

This study aims to explore the use of social media with good governance in the practice of dialogic accounting. A set of data was collected through surveys and focus group discussions conducted with respondents from academia and the general public. The research findings demonstrate that good governance has a direct positive effect on dialogic accounting; however, the moderating effect of social media cannot be proven. These findings show that although good governance is important for dialogic accounting, the public is still reluctant to use social media to voice their complaints for fear of being accused of defaming the government. Therefore, the government needs to educate the public on the responsible use of social media and encourage public participation through the use of secure digital platforms.