Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-10-66-26
DOI: https://dx.doi.org/10.15863/TAS.2018.10.66.26
Language: English
Citation: Shonhadji, N. (2018). Mistake of current accounting ideology. ISJ Theoretical & Applied Science, 10 (66), 227-234. Soi: http://s-o-i.org/1.1/TAS-10-66-26 Doi: https://dx.doi.org/10.15863/TAS.2018.10.66.26 |
Pages: 227-234
Published: 30.10.2018
Abstract: Accounting that is formed by the ideological environment will be able to influence the soul and mindset of accounting. Modern accounting is currently valued as a subsystem of the ideology of capitalism that prioritizes the interests of the owners of capital. Accounting information is more widely used by the capitalist class to grasp the economic life of society through its accounting standards and practices. This study aims to construct the concept of modern accounting ideology by directing the capitalist accounting ideology towards a religious ideology. This research is a non-mainstream research with a postmodern paradigm that is used to construct new ideological buildings on accounting practices to better suit the values of the East. The research site is a financial accounting practice in Indonesia by utilizing primary data from several selected informants. The results show that when accounting is born in a capitalistic environment, the information conveyed contains capitalistic values. Then the economic decisions and actions taken also contain capitalistic values. Finally the reality created is capitalistic reality that leads to the network of capitalistic power. It is this power network that finally binds and twists humans in capitalism samsara. Therefore, it requires a concept of accounting ideology that is able to present universal spiritual values. This spiritual value is then manifested in the construction of a yearly accounting ideology as a result of the deconstruction of the capitalist accounting ideology, namely: monotheism, trust, mashlahah, sincere, righteous, ihsan, istikhlaf, fraternity, shiddiiq, qanaah which will become the basis of the accounting profession's thinking pattern. Because accountants are part of social actors, these values are used as guidelines for the attitude of their profession.
Key words: Ideology, Accounting, Capitalist and Spiritual, Qualitative.
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