Kendari survey identifies governance configurations associated with sustainability performance

A fuzzy-set qualitative comparative analysis of questionnaire responses from 152 respondents in Kendari City, Indonesia, identified three configurations associated with sustainability performance, according to the study’s abstract. The research examined how Green Accounting, Social Capital, Digital Capability and Governance Agility combine under institutional resource constraints. The primary solution met the stated sufficiency-retention criteria, with consistency of 0.868 and coverage of 0.714.

The fully integrated configuration had the highest raw coverage, at 0.539. Governance Agility narrowly crossed the conventional necessity benchmark, with a consistency of 0.907 and coverage of 0.774, although the authors described this near-threshold result as specific to the sample. No individual condition was sufficient on its own. The analysis also identified an additional pattern without digital capability, but its borderline partial robust inference consistency of 0.695 led the researchers to treat it as exploratory rather than include it in the primary solution.

The study framed its results as a bounded refinement of Resource Orchestration Theory. In the Kendari context, institutional scarcity constrained the capabilities that public institutions and communities could develop simultaneously. The authors distinguished complementary configurations from arrangements in which capabilities performed overlapping governance functions, which they termed functionally compensatory alignment. They cautioned that such compensation does not indicate that one resource can universally substitute for another.

Results were also evaluated under alternative Triple Bottom Line weighting approaches. These produced primary-solution coverage between 0.712 and 0.715 and consistency between 0.864 and 0.872. Because the supplied evidence is an abstract rather than the full article, the questionnaire indicators and other detailed methodological information could not be assessed. The authors stated that the findings support contextual inference for Kendari and require comparison, rather than direct generalization, in other institutional environments; the study does not establish causal effects or universal pathways to sustainability performance.

Subject of Research: Configurational analysis of sustainability governance capabilities in Kendari City, Indonesia

Article Title: Green accounting and governance capability configurations for sustainability performance in resource constrained environmental governance

Article References: Dali, N., Tamburaka, S., Yusriadi, Y., & Chairunnas, A. (2026). Green accounting and governance capability configurations for sustainability performance in resource constrained environmental governance. Discover Sustainability. https://doi.org/10.1007/s43621-026-04820-3

Image Credits: AI Generated

DOI: 10.1007/s43621-026-04820-3

Keywords: fuzzy-set qualitative comparative analysis, sustainability performance, green accounting, social capital, digital capability, governance agility, institutional scarcity, Kendari City, Indonesia, environmental governance, Green, accounting