Accounting Strands within Texturing Process of an Entrepreneurial Firm

Abstract

This paper reports an ethnographical study to bring an understanding on the emergence of an entrepreneurial company and to understand how accounting taking place in that emerging process, using an interpretive methodology. This study may provide two benefits It leads to an illustration of an ethno-graphical study on organisational accounting. while providing a meaningful understanding on accounting as social and organisational practices. This study becomes significant as we have known very little about the organisational nature of accounting practice especially within Indonesia!? context Moreover, there is a claim that knowledge about accounting in a context of entrepreneurship is almost non-existent. Keywords: ethnographical study. interpretive accounting research, accounting strands, entrepreneuring process