Breaking the silent voices: Advancing accountability through dialogic accounting in Indonesian local governance

This article contributes to the accounting literature on public sector accountability by advancing a dialogic accounting framework that integrates transparency, public participation and inclusivity. The framework enhances internal and external accountability, while addressing good governance challenges such as limited transparency, weak oversight, and passive public participation. Furthermore, the integration of social media as a corrective mechanism allows citizens to voice concerns and hold authorities accountable. Importantly, the incorporation of local cultural values into accountability practices fosters ethical leadership and promotes inclusive governance rooted in community trust. This approach encourages a shift from monologic to dialogic practices in public administration. Therefore, regional leaders, legislators, auditors, and policy advisors are urged to rethink accountability frameworks and actively facilitate channels through which public voices can meaningfully influence decision-making.