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Memahami Akuntansi Dalam Konteks Dimana Ia Diterpakan: Pendekatan Paradigma Bahasa

Author

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  • Tjiptohadi Sawarjuwono

    (Fakultas Ekonomi, Universitas Airlangga, Surabaya, Indonesia)

Abstract

Praktik akuntansi dan pemikiran akuntansi (accountung thought) saling berkaitan. Praktik akuntansi, khususnya di Indonesia, sudah berkembang pesat. Namun sayangnya, perkembangan tersebut belum diikuti dengan pola perkembangan pemikirannya. Pemikiran akuntansi masih diliputi satu pandangan, yaitu konventional dan functionalist. Kelihatnya terhambatnya perkembangan pemikiran tersebut diakibatkan oleh homogenitas, sehingga perlu penyegaran dengan melihat kemungkinan aliran pemikiran akuntansi yang lain. Pola pemikiran yang lain akan menambah nuansa dan melebarkan wacana akuntansi. Salah satunya yaitu penggunaan paradigma bahasa.

Suggested Citation

  • Tjiptohadi Sawarjuwono, 1997. "Memahami Akuntansi Dalam Konteks Dimana Ia Diterpakan: Pendekatan Paradigma Bahasa," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 1(1), pages 81-96, Mei.
    • Handle: RePEc:uii:jaaife:v:1:y:1997:i:1:p:81-96
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