<![CDATA[Stunting prevention has become a major policy priority in many developing countries, particularly within decentralized governance systems where local governments are responsible for implementing public health interventions. In this context, public sector accounting plays an important role in structuring how policy resources are allocated, monitored, and reported. However, ensuring accountability in complex social policies such as stunting prevention remains challenging because policy outcomes depend on interactions among multiple actors operating across administrative and household contexts. This study aims to examine how public sector accounting shapes accountability dynamics in decentralized stunting policy implementation. The research adopts a qualitative approach using a conceptual agent-based framework to analyze interactions among governance actors. Data were collected through interviews, document analysis, and field observations involving administrative institutions, operational service providers, and beneficiary households. The findings indicate that accounting mechanisms strengthen procedural accountability through budgeting, monitoring, and reporting processes within administrative structures. However, policy effectiveness is also influenced by household decision-making dynamics that determine how program resources are utilized. These interactions produce distributed accountability, where policy outcomes emerge from the interaction between administrative governance mechanisms and household behavior.]]>
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