On Friday, October 3, 2025, the Master of Science and Doctoral Program (MD) at the Faculty of Economics and Business, Universitas Gadjah Mada (UGM) once again held the MD Research Forum on the topic “Rethinking Accountability as a Social Construct: Insight from the NGO Sector.” This event took place offline from 9:00–11:30 a.m. in the BRI Auditorium, 3rd Floor of the MD Building, FEB UGM.
The forum featured Amanda Acintya, S.E., M.Sc., Ph.D. (Lecturer in the Department of Accounting, FEB UGM) as the keynote speaker. In her presentation, she presented the results of her thesis and dissertation research, which reexamined the concept of accountability not merely as an administrative mechanism but also as a social construct influenced by the organizational context and stakeholder interactions.
Dr. Amanda emphasized that in the NGO sector, accountability cannot be understood narrowly as a formal report alone, but rather needs to be seen as a social practice that reflects values, beliefs, and relationships with beneficiary communities and donor institutions. With this perspective, his research provides new insights into how accountability can promote transparency, build trust, and strengthen organizational legitimacy.
The discussion was interactive, with participants raising critical questions, particularly regarding the implementation of the accountability concept in NGO management practices in Indonesia and globally. This forum provided a space for reflection, enriching insights, opening new perspectives, and encouraging participants to think more critically about the role of accountability in nonprofit organizations.
The event concluded with a group photo session with the speakers and all participants. Through this forum, the MD FEB UGM reaffirmed its role as a platform for developing academic thought and research that contributes
