RESPONSES OF ACCOUNTABILITY TRANFORMATION PRACTICED IN MULTIPLE LEVEL OF INSTITUTIONAL LOGICS FOR BEING AUTONOMOUS STATE UNIVERSITIES IN INDONESIA

This study investigates accountability practices of Indonesian state universities during the reform implementation for being autonomous universites called as PTN Badan Hukum. Although the reform has been implemented based on government regulation, lack of empirical study can be viewed in published articles. For that reason, this study is addresed to filling the lack of accountability research in the reform of state universities in Indonesia. The context of the reform is the adoption of autonomous universities that are more close to the concept of privatisation affected by the internationalization objective of national agenda. Interpretive research approach is adopted to develop inductively a conceptual perspective based on central phenomenon. Moreover, the cases of the study are three Indonesian state universities  which implement the form of autonomous state university with pseudo named as UG, UD and UA. Straussian grounded theory approach was adopted in data analysis and collection. The central phenomenon of substantive grounded theory is labelled as multiple accountability responses in various institutional logic during transformation process of state universities that have been transformed from fully governed by Indonesia government become autonomous entities. The main finding of the study explains the presence of various institutional accountibility logics practiced in the context of internationalization process of Indonesia higher education institutions. The various institutional logics arise from personal, professional, managerial and public accountability logics. The various accountability logics display from two different environmental background that are university with less and high internationalization. Less and moderate conflict are resulted from low and high internationalization achievement respectively. The practice of accountability seem displaying more emphasize on public accountability logic in social level, managerial accountability logic in organizational level, personal and professional in individual level. The contribution of this research relates to empirical findings that enrich higher education accountability research in developing countries, employs interpretive methodology and grounded theory, and provides incremental development of institutional logics theory in explaining organizational change in a specific context.


INTRODUCTION
The concepts of accountability have been enormously investigated during the last three decades resulting different empirical knowledge which was investigated in the various contexts. It could depart from either fundamental or advanced perspectives for understanding accountability practices.
Various knowledges of accountability may depend on its circumstances and seem far from universal conclusion. For instance,the comparison of country's setting such as Germany and Britain have showed the  (Ahrens, 1996).

RESPONSES OF ACCOUNTABILITY TRANFORMATION PRACTICED IN MULTIPLE LEVEL OF INSTITUTIONAL LOGICS FOR BEING AUTONOMOUS STATE UNIVERSITIES IN INDONESIA
Moreover, accountability is subjectively constructed and changes with context as Sinclair (1995) proposed the chameleon of accountability. For that reason, exploring accountability from practices are continually required as the concept of accountability which is empirically seem circumstantial and cannot be generalised.

THEORITICAL STUDY
Accountability in public sector was viewed fundamentally as 'the giving and demanding of reasons for conduct' assuming that there is a right of some individual, small group or organization to make not only demands over the conduct of another but also seek reasons for actions (Goddard, 2005). Researchers who stay in this fundamental stream ussually eager to investigate accountability together with another relevant concepts. The accountability research works could be instanced by many scholars in their publication such as Kloot (1999), Budding (2004), and Robinson (2003) focusing on the relationship with government performance; Demirag & Khadaroo (2008) investigating the link to value for money; Kluvers, (2001b) and Goddard (2004) studying related to budgeting; Monfardini  (Goddard, 2004(Goddard, , 2005; Habermas theory (Messner, 2009 (Kluvers, 2001;Robinson, 2003;Budding, 2004;Goddard, 2005;Schaeffer & Yilmaz, 2008); local management school (Ezzamel et al., 2007).
In the country's context of studies can be highlighted such as in the UK public sector (Humphrey et.al, 1993); Australia (Hoque and Moll, 2001); Swedish armed forces (Catasús and Grönlund, 2005); Dutch (Budding, 2004); Nigeria (Iyoha and Oyerinde, 2010 Hopper & Powell (1985) and Chua (1988) by investigating social world of accounting to capture more accurately the lived actors' experiences with particular context of Indonesian public university. In addition, the Straussian grounded theory method was adopted to accompany the interpretive methodology with regard to the study's intention for theory generation from phenomena being investigated.

RESEARCH METHODS
The whole research project is the implementation series of grounded theory in non-profit organisation accounting research. The procedures relevant to the study's grounded theory began with the research context prepared through the presentation of a literature review. The grounded theory research has been viewed as powerful method to generate inductively a theory from data in accounting researches (e.g Elharidy et al., 2008;Tillmann and Goddard, 2008;Goddard and Mzenzi, 2015). Inspired with the approach of Strauss and Corbin (1990), the subject of the study was defined, and then appropriate The initial research inquiries, developed after conducting the pilot study and data analysis of FGD. During the research process, the initial inquiries were refocused and modified during data collection and data analysis to reflect primary actors' concerns, instead of focusing on any particular pre-existing theory (Parker and Roffey,1997 (Reay and Hinings, 2009).
In fact, institutional scholars have claimed that organizational fields are controlled by a governing institutional logic whereas two or more institutional logics may exist at the same time (Thornton and Ocasio, 1999).

The role of agent in institutional change
The way of logic change may depend on the role of agent in institutional change. Agent are assumed as active actors instead of passive players who involve in process of the change. They may accept, reject or combination of both during the reform process, hence the way of agent to response the change may also differ depend on their logics. Lawrence and Suddaby (2009) proposed three broad categories of  (1995) are combined with perspective of internationalization level of higher education explained by Marginson (2006) and Mok (2007). Higher education internationalization could be interpreted as higher logic compatibility resulting in lower conflict and improved performance (Battilana and Dorada, 2010 We therefore classify this type of university as an observed organization with high internationalization and moderate conflict (see Table I (Sinclair, 1995, p230 (Kenneth, P, 1972

Professional versus old managerial logics
The first two common guiding decision  presented in the following figure 1.

Figure 1 Creating Institution in Competing Institutional Logics of Accountability Reform
As researcher of this study, I found practices of imitating among actors of PTN BH similar to the form of mimicry which was explained by Lawrence and Suddaby (2006, p.221) as associating new practices with existing sets of taken-for-granted practices, technologies and rules in order to ease adoption. Next, I also found that practice of complying could be compared with the form of creating institution label by Lawrence and Suddaby (2006, p.221