A Critical Perspective Analysis Of Indonesian Accounting Thought: Some Preliminary Thoughts On The Search For Better Understanding Of Accounting In Practice
AbstractThis paper provides some preliminary thoughts on a long-term qualitative research project investigating the development of Indonesian accounting thought. The first thought is to explicate accounting and its relation to the existing sociological perspective. Western and Indonesian sociological perspective are includes in analyses. The second thought is that the understanding of historical development of accounting in Indonesian is significantly needed for deeper analyses on the current development and problems of Indonesian accounting. It is also argued that accounting colonialismâ€Ÿs legacy has much shaped the models of Indonesian accounting today. The third thought is that given the adoption of critical perspective, accounting in practice provides a richer picture. For example, accounting can be viewed as a central to the process of reality construction within an organization, shaping decision making in accordance with the value and perspective of the organizational and social reality.
How to Cite
Authors who publish with this journal agree to the following terms:
1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).