Transformation of Accountability Within the Framework of Stewardship

Abstract

This study explores the metamorphosis of Subak Padanggalak’s financial governance through an ethnohistoriographic approach to understand how accountability practices have evolved while maintaining their spiritual, social, and ecological roots. This qualitative study traces the transformation of Subak’s financial governance from 2003 to 2024 using an ethnohistoriographic lens. Data were collected through in-depth interviews with Subak administrators, participant observations, and an extensive review of administrative records and historical archives. The analysis was conducted chronologically using open, axial, and selective coding through NVivo 12 Plus to identify patterns of accountability transformation across three phases: (1) oral and collective memory, (2) administrative adaptation, and (3) digital accountability. The findings reveal that stewardship values—trust, loyalty, collective responsibility, and devotion—remain fundamental moral principles in each transformation stage. Spiritual accountability, once manifested through paruman (community gatherings) and ritual ceremonies, has evolved into written and digital forms without losing its traditional legitimacy. Overall, the study confirms the formation of an Accountability Transformation Model Within the Stewardship Framework, integrating Tri Hita Karana’s traditional philosophy with modern demands for transparency and governance.