Bookkeeping to Professional Accounting: A University Power in Indonesia

Authors

  • Eko Ganis Sukoharsono

Abstract

The paper is historical. lt explores the development of accounting from the mode of ‘bookkeeping’ knowledge to a ‘new’ disciplinary power of accounting in lndonesia. lt argues that after the independence of the Republic of Indonesia, 17 August 1945, a radical change of an accounting education discipline from the Dutch political administration to the indigenous Indonesian management was the main issue to a ‘new’ university system. The university became a ‘powerful’ system to transform bookkeeping tradition to accounting profession.

Downloads

How to Cite

Sukoharsono, E. G. (2013). Bookkeeping to Professional Accounting: A University Power in Indonesia. The International Journal of Accounting and Business Society, 8(1), 58. Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/141

Most read articles by the same author(s)

> >>