<![CDATA[Public sector accounting plays a central role in promoting accountability and transparency in local governance. However, existing studies on village fund accounting have predominantly emphasized regulatory compliance while overlooking the influence of power relations and governance dynamics. This study aims to examine how village fund accounting is used, interpreted, and enacted by village actors within the context of local governance from a critical accounting perspective. An interpretive-critical qualitative case study was conducted in a village in Aceh Province, Indonesia. Data were collected through semi-structured interviews, participant observation, and document analysis involving ten purposively selected participants, and analyzed using critical thematic analysis. The findings reveal three major themes. First, village fund accounting is primarily practiced as an administrative instrument emphasizing procedural compliance rather than substantive public management. Second, accounting functions as a mechanism for legitimizing village elite authority by formalizing decisions and concentrating control over financial information. Third, although transparency is formally implemented through reporting and information disclosure, community participation remains largely symbolic and has limited influence on decision-making. These findings demonstrate that village fund accounting extends beyond technical financial reporting to operate as a technology of power that reinforces administrative compliance, institutional legitimacy, and procedural transparency.]]>
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