Bookkeeping to Professional Accounting: A University Power in Indonesia
AbstractThe paper is historical. lt explores the development of accounting from the mode of â€˜bookkeepingâ€™ knowledge to a â€˜newâ€™ 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 â€˜newâ€™ university system. The university became a â€˜powerfulâ€™ system to transform bookkeeping tradition to accounting profession.
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