SDGs and changes in Indonesia local government’s accounting indicators: lessons from a learning organization perspective

This article discusses the model used by the Indonesian central government to enable Indonesia's local governments to adapt global sustainable development objectives to local contexts. Indonesia's experience highlights importance of adaptive learning and participatory governance, and the need to strike a balance between directive policies and local autonomy. This article directly addresses those practitioners and policy-makers who are involved in public sector accounting, sustainability planning, and the implementation of the Sustainable Development Goals (SDGs), especially in the global south. It offers insights into leveraging accounting practices as strategic tools for achieving sustainability targets and encourages a focal understanding of the interplay between national directives and local innovations. The article also highlights the importance of collaborative efforts in driving progress towards achieving the SDGs.