AKUNTAN DAN AKUNTANSI DALAM KACAMATA POSMODERNISME

Widia Astuty

Abstract


Praktik akuntansi yang digunakan dalam dunia bisnis sekarang tidak lain merupakan konsep yang dibuat dan dihasilkan oleh akuntan. Praktik ini secara niscaya menciptakan dan membentuk realitas sosial (social reality) yang melingkupi dan hadir secara samar dalam kehidupan sosial masyarakat bisnis. Dengan kehadirannya yang samar ini, individu-individu anggota masyarakat (bisnis), secara sadar atau tidak, terperangkap dalam jaringan-jaringan kerja (networks) realitas sosial yang sudah tercipta tadi. Jaringan-jaringan kerja realitas sosial ini merupakan jaringan kuasa yang dengan kuasanya mampu memikat, mengikat dan memilih kehidupan sosial masyarakat ke dalam jaringan kerjanya.

Keywords


Akuntan, Akuntansi, Posmodemisme


Full Text:

PDF

References


Abdel-Magid, Moustafa F. I 981. The theor oflslamic banking: accounting implications.

El The Jntemational Journal of Accounting Education and Research l 7 (1): 79-102. Andrew, J. and Kaidonis, M. 1996. Accounting for the Environment in Order for It to

Count. Critical Perspectives on Accounting Conference. April 26-28, New York.

Arrington, C. Edward andjere R. Francis. 1989. Letting the chat out of the bag: deconstruction, privilege and accounting research. Accounting, Organizations and Society 14(1/2): 1-28.

iailey, Derek T. 1988. Accounting in Socialist Count

Sheth and Abdolreza Eshghi (eds.). Global Accounting Perspectives. Cincinnati: El South-Western: 21-32.

DilllD J. and Yuthas, K. 1996. A Responsibility ethics for audit expert system. perspective. The Accounting Review 65 (1): 131-156.

Critical Perspectives on Accounting Conferem April 26-28 New York.

Ezzamel, M. and Hoskin, K. 1996. Theorizing the relationship between accouBg

and the gift. Critical Perspectives on Accounting Conference.April 26-28, New York.

Foucault, M. 1980. Power/Knowledge: Selected lnte,views and Other Writings 1972-1977. New Yoifantheon Books.

------. 1987. Nietzsche, geneal.ogy, history. In Michael T. Gibson (ed.). B Interpreting Politics. Oxford: Basil Blackwell.

Francis, Jere R. 1990. After virtue? accounting as a moral and discursive practice.

Accounting, Auditing and Accountability Journal 3 (3): 5-17.

Gambling, Trevor and Rifaat Ahmed Abdel Karim. 1986. Islam and social

fJ accounting. Journal of Business Finance & Accounting 13 (1): 39-50. Hadiwinata, Bob Sugeng. 1994. "Theatrum Politicum": Posmodernisme dan Krisis

Hewitt, John P.. l• 9b. The sociopolitical paradigm in financial accounting research.

II Accounting, Auditing, andAccountabilityJournal2 (1): 52-76.

Hofstede. G. 1987. The cultural context of accounting. In Barry E Cushing (ed.).

Accounting and Culhg. Sarasota: American Accounting Association: l- l l.

Ho wood, Anthony G. 1987. The archaeology of accounting s stems. Accountin II rganizations and Societ 12 3 : 207-3 .

Laughlin R. 1988. Accounting in its social context: an analysis of the accounting system of the Church of England. Accounting, Auditing and Accountability, Journal. 1 (2): 19-42.

-----. 1990. A model of financial accountability and the Church of England.

pglitics. Accounting, Organizations and Society lO l : 87-102.

Perera, M. H. B. 1989. Towards a framework to analyze the impact of culture on

accounting. The International Journal of Accounting 24 (1): 42-56.

reston, Alistair. 1986. Interactions and arrangements in the rocess of infonning.

Accounting, Or& :· ations and Society 11 : 521-40.

Procacci, Giovanna. 199 l. Social economy and the government of poverty. In GraahamBurchell, Colin Gordon, and Peter Miller (eds.). T

y

fD Govenunentalit

Riahi-Belkaoui Ahmed and Ronald D Picur. 1991. Cultural determinism and th

rce lion of accounting conce ts. The International Journal of Accounting 26 2 :

m 118-30.

osenau, Pauline Marie. 1992. Post-Modernism and the Social &iences: Insights, Inroads,

ID and Intrusions. Princeton : Princeton Uni, rsi , ress.

Saha!, Alunad. 1994. Kemudian, di manakah emansipasi? tentang teori kritis, genealogi,

&J dan dekonstruksi. Ka/am edisi 1: 12-22.

Solomons, D. 1983. The political implications of accountin and accounting standar

BJ setting. Accounting and Business Research 13 5Q): 107-18.

Sugiharto, I. Bambang. 1996. Posmodernisme: Tantangan bagi Filsafat. Yogyakarta:

m Penerbit Kanisius.

Tinker, A.M 1984. Theories of the state and the state of accounting: economic

Accounting and Public Policy 3: i!f4.

____ . 1985. Paper Prophets: A Social Critique of Accounting. New York: Praeger. ____ ., B. . Merino and M- D. Neirnark. 1982. The nonnative origins of_positive

omkins, C. an Roger Gro,es. 1983. ITTl.e everyday accountant and researching his reality.

Accounting, *anizations and Society 8 4 : 361-74!.

Triyuwono, I. 1996. Shari'ate accounting: an ethical construction of accountin

w

fD knoledge. Critical Pers cfives on Accow1tig Conference, New York,April 26-28.

n

Watts, Ross L. and Jerold L. e'.immennan. 1986. Positive Accounting Theory. Englewood

Cliffs: Prentice-Hall, Inc.

________________ . 1990. Positive accounting theory: a ten year


Refbacks

  • There are currently no refbacks.