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

This article explains how the UN’s SDGs have been institutionalized in Indonesian public sector accounting. The focus is on the interplay between central directives and local government autonomy. Through a longitudinal case study, the authors show how Indonesian local governments adapted and reported SDG accounting indicators based on central regulations, embodying the concept of learning organizations. The study's findings underscore the role of learning, adaptation and participatory governance in aligning local practices with SDGs. The article contributes to the academic public sector accounting literature by broadening the understanding of the institutionalization process, using a learning organization perspective to reconcile global norms with local situations. Indonesia provides a model for balancing national standards and local innovations towards SDGs for the global south.