Akuntansi dan Lingkungan Budaya

Abstract

Accounting is a unique field of inquiry. Indeed accounting can be seen from different perspectives. Accounting is no longer seen by some as “a neutral device that merely documents and reports ‘the facts’ of economic activity” but as “a set of practices that affects the type of the world we live in, the type of social reality we inhabit” (Miller 1994, p. 1). Hopwood, et al. (1994, p. 228) also claims that “…accounting is intimately implicated in the construction of facilitation of the contexts in which it operates. It cannot be extracted from its environment like an individual organism from its habitat”[original emphasis]. Thus, accounting is a socially constructed reality (Hines 1988; Miller 1994; Morgan 1988; Munro 1998; Neimark and Tinker 1986). Accounting practice involves interactions among organisational actors; and between the actors and external institutional environment/constituents. One perspective we can use to understand accounting is one that consider culture.