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The Construction of Entrepreneurial Accounting: Evidence from Indonesia


  • Hanif Hanif

    () (Kwik Kian Gie School of Business, Jl. Yos Sudarso Kav. 87, 14350, Jakarta, Indonesia Author-2-Name: Abdulah Rakhman Author-2-Workplace-Name: Kwik Kian Gie School of Business, Jl. Yos Sudarso Kav. 87, 14350, Jakarta, Indonesia Author-3-Name: Muhammad Nurkholis Author-3-Workplace-Name: Kwik Kian Gie School of Business, Jl. Yos Sudarso Kav. 87, 14350, Jakarta, Indonesia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:)


Objective - This research aims to identify a cultural theme embedded in entrepreneurial accounting and construct the form of entrepreneurial accounting. Methodology/Technique - A cognitive anthropology method is employed in this research to investigate the cultural atmosphere of entrepreneurial accounting. This is achieved by conceiving the atmosphere into informants' (owner/entrepreneur-director) mind-set. The research was conducted at various Padang restaurants in Jakarta, Indonesia, that were classified into four groups based on their size and level of complexity. Finding and Novelty - Firstly, a number of cultural themes of entrepreneurial accounting are revealed among the four Padang restaurant groups. There are four similar cultural themes: (a) business process turbulence; (b) togetherness intensity; (c) informal control processes; and (d) formal control processes. Despite the fact that all of the restaurants have similar cultural themes, the elements embedded in each theme are different and require certain adjustments in the design of entrepreneurial accounting based on a profit sharing system. Secondly, a construction of entrepreneurial accounting coloured with a unique socio-cultural background was also discovered. This construction enables owner/entrepreneur-directors to execute work programs with a view to achieving the company's goal to enhance performance, either financially or non-financially.

Suggested Citation

  • Hanif Hanif, 2019. "The Construction of Entrepreneurial Accounting: Evidence from Indonesia," GATR Journals gjbssr535, Global Academy of Training and Research (GATR) Enterprise.
  • Handle: RePEc:gtr:gatrjs:gjbssr535

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    References listed on IDEAS

    1. Ardichvili, Alexander & Cardozo, Richard & Ray, Sourav, 2003. "A theory of entrepreneurial opportunity identification and development," Journal of Business Venturing, Elsevier, vol. 18(1), pages 105-123, January.
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    Socio-Culture; Performance; Entrepreneurial Accounting; Control; Cognitive Anthropology.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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