Multiperspektif Sosiologi Dalam Akuntansi: Telaah Awal
DOI:
https://doi.org/10.26740/jaj.v9n2.p157-167Keywords:
akuntansi, multiperspektif, sosiologiAbstract
Tujuan dari artikel ini adalah untuk menjelaskan mengenai multiperspektif sosiologi yang membentuk karakteristik masyarakat. Penjelasan tersebut dikaitkan dengan akuntansi sebagai salah satu unsur penting dalam membentuk realitas sosial. Artikel ini merupakan telaah konseptual dalam bentuk analisis deskriptif melalui literatur review. Uraian yang dipaparkan menjelaskan 4 perspektif, yaitu positivisme (fungsionalis), interpretif, kritis, dan posmodernis. Bagian akhir dari artikel ini memberikan beberapa implementasi aplikasi perspektif sosiologi dalam ranah akuntansi sektor publik.
Author Biography
Rohmawati Kusumaningtias, Jurusan Akuntansi FE UNESA
References
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McKernan, J. F. (2007). Objectivity in accounting. Accounting, Organizations and Society, 32(12), 155180. DOI: https://doi.org/10.1016/j.aos.2006.03.008
Miller, P., & Napier, C. (1993). Genealogies of calculation. Accounting, Organizations and Society, 18(78), 631647. DOI: https://doi.org/10.1016/ 03613682(93)90047-A
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Sudarma, M. (2010). Paradigma Penelitian Akuntansi dan Keuangan. Jurnal Akuntansi Multiparadigma, 1(1), 97108.
Triyuwono, I. (2012). Akuntansi Syariah: Perspektif, Metodologi, dan Teori. Jakarta: Raja Grafindo.
Burrel, G., & Morgan, G. (1979). Sociological Paradigms and Organisational Analysis. Burlington: Ashgate.
Chariri, A. (2009). Landasan filsafat dan metode penelitian kualitatif. Workshop Metodologi Penelitian Kuantitatif Dan Kualitatif, Laboratorium Pengembangan Akuntansi (LPA), Fakultas Ekonomi Universitas Diponegoro Semarang, 31 Juli 1 Agustus 2009.
Cho, D. (1999). The Impact Of A Price Cut On Net Income And Profit Margin. Journal of Financial and Strategic, 12(2), 8394.
Chua, W. F. (1986). Radical Development of Accounting Thought. The Accounting Review, LXI(4), 601632.
Djamhuri, A. (2009). A Case Study Of Governmental Accounting And Budgeting Reform At Local Authority In Indonesia: An Institutionalist Perspective. Universiti Sains Malaysia.
Efferin, S. (2015). Akuntansi, Spritualitas dan Kearifan Lokal Beberapa Agenda Penelitian Kritis. Jurnal Akuntansi Multiparadigma, 6(3), 466480. https://doi.org/10.18202/jamal.2015.12.6037 DOI:https://doi.org/10.18202/ jamal.201512.6037
Hanh, N, Thich. (2013). Memahami Pikiran Kita. Jakarta: Karaniya.
Hines, R. D. (1988). Fiancial Accounting: In Communicating Reality, We Construct Reality. Accounting, Management and Information Technologies, 13(3), 251261.
Macintosh, N. B. (2002). Accounting , Accountants and Accountability: Poststructuralist Positions. London: Routledge.
Macintosh, N. B., Shearer, T., Thornton, D. B., & Welker, M. (2000). Accounting as simulacrum and hyperreality: perspectives on income and capital. Accounting, Organizations and Society, 25(1), 1350. DOI: https://doi.org/10. 1016/S0361-3682(99)00010-0
McKernan, J. F. (2007). Objectivity in accounting. Accounting, Organizations and Society, 32(12), 155180. DOI: https://doi.org/10.1016/j.aos.2006.03.008
Miller, P., & Napier, C. (1993). Genealogies of calculation. Accounting, Organizations and Society, 18(78), 631647. DOI: https://doi.org/10.1016/ 03613682(93)90047-A
Poggi, G. (1965). A Main Theme of Contemporary Sociological Analysis: Its Achievements and Limitations. British Journal of Sociology, 16. DOI: 10.2307/589157
Pujiningsih, S. (2013). Pembebasan Kolonisasi Pendidikan Tinggi Badan Layanan Umum Melalui Akuntansi/Anggaran Emansipatoris. Universitas Brawijaya.
Sudarma, M. (2010). Paradigma Penelitian Akuntansi dan Keuangan. Jurnal Akuntansi Multiparadigma, 1(1), 97108.
Triyuwono, I. (2012). Akuntansi Syariah: Perspektif, Metodologi, dan Teori. Jakarta: Raja Grafindo.
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2018-04-28
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Kusumaningtias, R. (2018). Multiperspektif Sosiologi Dalam Akuntansi: Telaah Awal. AKRUAL: Jurnal Akuntansi, 9(2), 157–167. https://doi.org/10.26740/jaj.v9n2.p157-167
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