What question did this study set out to answer?

The study aims to understand how local cultural wisdom influences accounting values within the Banyumas Penginyongan community.

Revisiting Accounting Values Through Local Wisdom

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Qualitative study explores local wisdom's impact on accounting values in Banyumas, highlighting implications for financial practices.

The study aims to understand how local cultural wisdom influences accounting values within the Banyumas Penginyongan community.
Adopts an interpretive phenomenological approach.
Conducts in-depth interviews with cultural observers, academics, tourism managers, and local business actors.
Utilizes historical and cultural documents for context.
Identifies a dynamic balance between statutory control, transparency, and long-term orientation.
Local accounting practices show negotiation between formal standards and cultural principles.
Highlights the role of communal values in shaping legitimacy and sustainability in accounting.

Octisari et al. (2026) studied this question.

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