Metode Dekonstruksi Derrida dalam Riset Akuntansi

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Shari’ate Organisation and Accounting: the Reflections of Self’s Faith and Knowledge

Iwan Triyuwono
Dissertation

Many recent studies in accounting no longer see the discipline as an independent craft. Rather, accounting may be understood as a symbol which cannot be separated from its organisational and social contexts. It inherently intertwines with values, perceptions, and perspectives of members of a society within which it is conceived as a social product and has a powerful influence on shaping social realities. This study realises that the social realities are crucial, as they are capable of influentially driving and placing the life of individuals in their networks.

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A Critical Enquiry Into Privatisation of State-Owned Enterprises: the case of PT Semen Gresik (Persero) Tbk. Indonesia

Gugus Irianto
Dissertation

Privatisation has been interpreted in a variety of ways. It encompasses a variety of aspects such as ideology, politics, the economy, financial, as well as social implications and the global context. Above all, privatisation is conclusively understood as a medium of ‘reality’ construction. It is a policy that does create a newly constructed distribution of wealth and power and reveals conflicts of interests among various parties.

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Sujiwo Tejo & Zawawi Imron “Sastra Jendra Hayuningrat”

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Kumpulan Artikel Teori Akuntansi

Artikel jurnal terkait dengan Asal usul Agency Theory, Stakeholder Theory, Eficiency Market, Legitimasi Theory, Signaling Theory dan Positive accounting Theory.

  1. Allen, F., Bernardo, A. E., & Welch, I. (2000). A Theory of Dividends Based on Tax Clienteles. The Journal Of Finance, Vol. LV(No. 6), pp. 2499-2536.
  2. Amihud, Y., & Lev, B. (1981). Risk Reduction as a Managerial Motive for Conglomerate Mergers. The Bell Journal of Economics, Vol. 12(No. 2), pp. 605-617.
  3. Baker, M., & Wurgler, J. (2004). Appearing and disappearing dividends: The link to catering incentives. Journal of Financial Economics, 73(2), 271-288
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Karno dan Kumbokarno

Bambang Subroto
Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Disampaikan dalam:
Accounting Research Training Series (ARTS) 6
Program Doktor Ilmu Akuntansi JAFEB Universitas Brawijaya

Tulisan ini dibuat untuk memenuhi permintaan Panitia ARTS 6. Panitia meminta penulis untuk memberikan materi tentang wayang yang oleh panitia diberi judul  ”Peggunaan (Filosofi/Karakter) Wayang sebagai Metodologi Riset Akuntansi Postmodernism”. Prof. Iwan, selaku ketua panitia memberikan kebebasan kepada penulis untuk membuat tulisan apa saja tentang wayang, hal ini meringankan penulis untuk membuat tulisan ini. Sebagai seorang akuntan yang kebetulan menggemari wayang, saya mencoba membuat tulisan singkat  mengenai tokoh Karno dan Kumbokarno. Tulisan ini diambil dari berbagai sumber, berupa sumber tertulis (terutama tulisan Patmosoekotjo,1993),  cerita lesan, maupun pengamatan pada berbagai pagelalaran wayang kulit.  Uraian dalam tulisan ini, disajikan secara ringan sekedar sebagai bahan diskusi dan perenungan.

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Paradigm and Postmodern Accounting Research: An Imaginary Dialogue

Eko Ganis Sukoharsono

presented on:
Accounting Research Training Series (ARTS) 6
Program Doktor Ilmu Akuntansi JAFEB Universitas Brawijaya

Abstract

 The paper explicates a thought of postmodern accounting research. Its aim is to explore interests on accounting research methodology and methods. Some research agenda are drawn attention from accounting historiography to power and knowledge on accounting. The idea of postmodern comes from the philosophical assumptions of ontology, epistemology, axiology, rhetoric and methodology. The discussion on the difference between methodology and methods is also given. It is believed that postmodern enriches accounting research agenda ranging from individual experiences to autobiography.

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