International Journal of Science and Research (IJSR) ISSN (Online): 2319-7064 Index Copernicus Value (2015): 78.96 | Impact Factor (2015): 6.391 Volume 6 Issue 4, April 2017 www.ijsr.net Licensed Under Creative Commons Attribution CC BY Constructing of Accountability Based Values of Sulapa Appa Wisdom Faridah 1 , Gagaring Pagalung 2 , Alimuddin 3 , Harryanto 4 1 Fakulty of Economy, Bosowa University, Makassar 2, 3, 4 Fakulty of Economy and Business, Hasanuddin University, Makassar Abstract: The objective of this research is to explore the value of wisdom of Sulapa Appa Culture in constructing accountability concept of local government. In Makassar culture, there is a concept of sulapa appa leader (leader having four dimensions). A leader is required to have four (4) qualities, which are inseparable from one another. These four qualities are lambusu (honest), Barani (bold), kalumannyang (rich) and caradde (smart). The Leader who holds the four dimensions of leadership values existing in Sulapa Appa culture is believed to be Tu Panrita, considered as fully human. This was a qualitative research and it also used interpretive paradigm with ethnographic approach. The results indicate that if it is seen from the implementation of local government accountability, the values of Sulapa Appa culture in several aspects still characterize the implementation of local governments in Gowa Regecncy. Keywords: Accountaability, Local Government, Sulapa Appa, Gowa 1. Introduction Today, the issue of importance of implementation accountability continues to raise, in particular the implementation of accountability in government. The increase of demands on the importance of implementation accountability is not without reason. Numerous problems blocking the enforcement of governance in a regional become the reason why the demands increase. In order to achieve a creation of good governance, local government must focus on and pay attention to unfair phenomenon’s, such as Narcissism behavior of local government, a convoluted bureaucracy, local government regulations that less stand for public and even sometimes they contradict with the existence of local culture. Traditionally, accountability is a relationship including take and give of a cause, which can be accepted by reasonable reasons. This definition assumes that every individual, small group or organization must have legal certainty that can be a basis for the taken action (Robert and Scapens 1985). Gray et al (1996) suggests that accountability is business legitimacy; it can enhance transparency of organization and democracy in society. Patton (1992) states that real accountability is closely related to the legitimacy or validity of organization existence, accountability emerged due to linkage (relational), in which the individual, group, company, government, organization, etc, should be responsible for other party. Disbelief against organization is a fundamental reason upon demand on company accountability (Swift, 2001). Indeed, accountability concept is not only essential to the enforcement of good governance but it is also essential for politic and economy thus, accountability concept is also considered as important (Velayuthan & Perera, 2004: 52). On one side, accountability become fundamental key words for organization, particularly public organization in order to maximize their role in the socio-culture domain where the organization is located. Accountability is one of reliable indicators for public in assessing organization's ability, in this case the local government in performing their duties. Raba (2006: vii) states that accountability is a requirement for the creation of good, democratic and trustworthy governance. Glynn and Murphy (1996) argue that accountability, in general, is the process by which a person or group can be held accountability for their behavior. However, accountability concept has many aspects (Sinclair, 1995; Horton, 2006; Caron & Giauque, 2006) and it is complex and not easily defined. According to Cutt and Murray (2000) the essence of accountability is the obligation to take responsibility for what has been given. Accountability according to Roberts and Scapens (1985) requires provision and reason for behavior that occurs in a wide range of social structures, such as in a family, group, and organization. Randa's research results (2013: 2) on local governments accountability in Tana Toraja found a simple understanding of accountability by the public, which is output accountability based on the dimensions of infrastructure, health and education services, but infrastructure constitutes dominant indicator. Meanwhile, accountability understood by local government officials is input accountability oriented on working program of every local government agency in local government area. This accountability program has indicators including process and realization of the budget. Reality thus becomes the paradox that output accountability expected by the public as principal cannot be achieved maximally because it is not in line with the accountability programs run by the local government as an agent. Morale and character are part of the missions performed by local governments in Gowa Regency. One of Gowa regency's missions is to improve the quality and capacity of human resources by creating high morale and character as well as skills. The Government of Gowa Regency has made history by obtaining unqualified opinion for four consecutive years (2011-2014). The achievement shows that Gowa Regency has been successful in maintaining the quality of local government financial statements, which means the Paper ID: ART20172373 1021