Accounting, Colonial Capitalists, and Liberal Order: The Case of Accounting History in Indonesia during the Dutch Colonial Period of the Mid-to-End of the 19th Century
AbstractThe paper represents an attempt to understand the historical factors which have led to the development of accounting in the range of rationales and socio-political contexts in Indonesia during the Dutch colonial period of the middle to end of the nineteenth century. Â It is argued firstly that the natureÂ ofÂ theÂ Dutch Â radicalÂ changeÂ inÂ capitalÂ andÂ financialÂ policies exaggerated the significant domination of the Dutch capital accumulation inÂ IndonesiaÂ economy,Â thusÂ establishingÂ a power-baseÂ forÂ strengthening colonial strategy and position in the Indonesian archipelago. Secondly, the adoption of a new capitalist banking system in Indonesia led to its impact on new modes of Dutch capital domination and expansion.Â Thirdly,Â the paperÂ seeksÂ toÂ understandÂ howÂ theÂ DutchÂ acquiredÂ dominanceÂ over Indonesians.Â Accounting as one many â€œdisciplinesâ€ played a major role with its order (in terms of financial policies) in operating and controlling the Dutch colonial innovation in Indonesia.
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