Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri
DOI:
https://doi.org/10.26740/jaj.v3n1.p38-58Keywords:
Contemporary accounting, social accounting, spiritual accounting, socio-spiritual manner, altruisticAbstract
Abstract
This paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are skepticism with the effort since in reducing these externalities of environmental destructions; it will not support the notion of social contract. Likewise, spiritual accounting is also trying to concern for others but in a spiritual point of view. This new development in accounting is a challenge for accounting profession in a way how they have to behave. Accountants not only have to obey to accounting profession code of ethics, they also have to practice accounting in their socio-spiritual manner. This paper is concluded with the notion that whatever role accounting choose, it is up to the accountant to take part in that role.
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Venkatesh, G. 2010. œThree bottom line approach to individual and global sustainability, Problems of Sustainable Development Vol. 5, No.2, pp. 29-37.
Wagner-Marsh, F. and Conely J. 1999. œThe fourth wave: The spirituality based firm. Journal of Organizational Change Management Vol. 12 No. 4, pp. 292-301. https://doi.org/10.1108/09534819910282135
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Wyatt, Arthur R. 2004. œCommentary: Accounting profesionalism they just dont get it!. Accounting Horizons Vol. 18, No.1, March, pp. 45-53. https://doi.org/10.2308/acch.2004.18.1.45
Barrachina, Mercedes, Vicente Ripoll, and Susana Gago. 2004. œSocial research evolution in management accounting. Reflection using Bunges theory, Critical Perspective Accounting 15. pp. 701-713. https://doi.org/10.1016/s1045-2354(03)00056-x
Blair, Bill, Gordon Boyce, Cindy Davids, and Susan Greer. 2007. œReflecting on contemporary accounting: teaching and learning social and critical perspectives. Proceeding of the second innovation in accounting and corporate governance education conference. 31 January-2 February. Hobart, Tasmania.
Brown, Lawrence D., John C. Gardner, and Miklos A. Vasarhelyi. 1990. œAttributes of articles impacting contemporary accounting literature. Contemporary Accounting Research. Vol. 5. No. 2, pp. 793-815. https://doi.org/10.1111/j.1911-3846.1989.tb00739.x
Burchel, Stuart, Collin Club, and Anthony G. Hopwood. 1985. œAccounting In Its Social Context: Towards A History of Value Added In The United Kingdom. Accounting, Organizations, and Society. Vol. 10. No. 4; pp. 381-413. https://doi.org/10.1016/0361-3682(85)90002-9
Burchel, Stuart, Collin Club, Anthony G. Hopwood, and Janine Nahapiet. 1980. œThe roles of accounting in organizations and society. Accounting, Organizations, and Society, Vol. 5, No. 1; pp. 5-27. https://doi.org/10.1016/0361-3682(80)90017-3
Chichakli, Richard A. 2002. œWhat is a CPA. http://www.txcpa.net/the_cpa.htm.
Chua, Wai Fong. 1996. œTeaching and learning only the language of number monolingualism in a multilingual world. Critical Perspective on Accounting Vol. 7, No.2; pp. 129-155. https://doi.org/10.1006/cpac.1996.0019
Djazuri, Muhammad Akram. 2010. œTujuan Puasa untuk perbaikan ruhani. http://lomba.kompasiana.com/group/puasa-dulu-baru lebaran/2010/08/08/tujuan-puasa-untuk-perbaikan-ruhani.
Evans, Lee. 2010. œObservation on the changing language of accounting, http://www.edwards.usask.ca/special/5ahic/papers/5AHIC62%20Final%20paper.pdf.
Evans, Thomas, G. 2003. œAccounting Theory: Contemporary Accounting Issues, Thompson Learning, USA
Freer, Steve. 2002. œKeeping pace with the changing rule of the public sector accountant. www.cipfa.org.uk/international/.../pres_sf_2002.doc
Gaffikin, Michael. 2008. œAccounting theory: Research, regulation, and accounting practice. Pearson Education, Australia.
Gray, Rob. 2002. œThe social accounting project and accounting organizations and society: Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organization, and Society, 27, pp. 687-708. https://doi.org/10.1016/s0361-3682(00)00003-9
Hendriksen, E.S. and M.F. Van Breda. 1992. Accounting Theory, Irwin, Homewood, Illinois, USA.
Jensen, Michael C. 2008. œPutting integrity into finance theory and practice: A positive approach, Negotiation, Oranization and Markets Research Paper: Harvard NOM Research Paper No. 06-06 and Barbados Group Working Paper No. 01-06.
Kariyawasam, Udayasri. 2009. œChanging Role of the Management Accountant. Keynote address at the Achievers CIMA Graduation ceremony on 30 August 2009 at BMICH. http://www.sec.gov.lk/pdf/Changing_Role_of_Management_Accountant_-_CIMA%20v2.pdf
Sukoharsono, Eko Ganis. 2008. œReligion, spirituality, and philosophy: how do they work for an accounting world? The third Postgraduate Consortium in Accounting: Socio Spiritual Accounting. The Department of Accounting. The University of Brawijaya.
Sunder, Shyam. 2007. œImagined Worlds of Accounting. http://ssrn.com/sbstract=964702. diakses tanggal 16 Oktober 2010.
Saputro, Andik S. Dwi dan Iwan Triyuwono. 2009. œKoreksi konsep nilai tambah Syariah: Menimbang pemikiran konsep dasar teoritis laporan keuangan akuntansi Syariah, Proceeding Simposium Nasional Akuntansi XII, Samarinda, pp. 1-25.
Suparto, Toto. 2005. œKrisis pemimpin altruis. Media Indonesia, Selasa, 14 Juni.
Syafiq Mahmadah Hanafi dan Achmad Sobirin. 2002. Relevansi Ajaran Agama Dalam Aktifitas Ekonomi (Studi Komparatif Antara Ajaran Islam dan Kapitalisme). Prosiding Simposium Nasional I Sistem Ekonomi Islam.
Triyuwono, Iwan. 2006. Perspektif, Metodologi, Dan Teori Akuntansi Syariah. Edisi Satu. Jakarta : PT RajaGrafindo Persada.
Turner, Lynn E. 2006. œLearning from accounting history: Will we get it right this time?, Issues in Accounting Education, Vol. 21, No. 4, November, pp. 383-407. https://doi.org/10.2308/iace.2006.21.4.383
Utomo, Budi Setiawan. 2008. œAkuntansi Zakat: Sebuah keharusan, Laporan utama, Majalah Akuntan Indonesia: Mitra dalam Perubahan Edisi No. 2, Tahun I, Oktober, pp.14-19.
Venkatesh, G. 2010. œThree bottom line approach to individual and global sustainability, Problems of Sustainable Development Vol. 5, No.2, pp. 29-37.
Wagner-Marsh, F. and Conely J. 1999. œThe fourth wave: The spirituality based firm. Journal of Organizational Change Management Vol. 12 No. 4, pp. 292-301. https://doi.org/10.1108/09534819910282135
Wolcott, Susan K. 2010. Sustainability Accounting: What is it and How to teach it. Paper presented at CPE Workshop, AAA Meeting, August 1, San Fransisco. http://commons.aaahq.org/files/a46e7ff3f7/CPE_Handout_100730.pdf.
Wyatt, Arthur R. 2004. œCommentary: Accounting profesionalism they just dont get it!. Accounting Horizons Vol. 18, No.1, March, pp. 45-53. https://doi.org/10.2308/acch.2004.18.1.45
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Published
2011-10-10
How to Cite
Suryaningrum, D. H. (2011). Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri. AKRUAL: Jurnal Akuntansi, 3(1), 38–58. https://doi.org/10.26740/jaj.v3n1.p38-58
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