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"Akuntansi syari'ah" dan koperasi: mencari bentuk dalam bingkai metafora amanah

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  • Iwan Tri Yuwono

Abstract

Diskusi akuntansi dalam konteks sosial dan organisasi sudah diperkalkan sejak tahun 1980-an. Diskursus ini memahami akuntansi sebagai entitas yang selalu berubah (an everchanging entity). atau akuntansi tidak lagi dipandang sebagai produk jadi dan statis (a static and finished product) dari suatu masyarakat, tetapi ia dipandang sebagai produk yang selalu mengalami perubahan setiap waktu tergantung pada linkungan di mana ia hidup dan dipraktikkan (lihat, misal, Hopwood 1983, 1987, 1990; Morgan 1998; Miller dan Napier 1993).

Suggested Citation

  • Iwan Tri Yuwono, 1997. ""Akuntansi syari'ah" dan koperasi: mencari bentuk dalam bingkai metafora amanah," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 1(1), pages 1-46.
  • Handle: RePEc:uii:jaaife:v:1:y:1997:i:1:p:1-46:id:11033
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    File URL: https://journal.uii.ac.id/JAAI/article/view/11033/8428
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    Cited by:

    1. Muhamad Dhanutirto F. Tuwow & Bambang Hariadi & Ali Djamhuri, 2021. "Revealing the Accountability of the Sultanate of Ternate Assets in the era of Sultan Mudaffar Sjah II (1975-2015)," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(3), pages 424-437, April.

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