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Journal : IQTISHODUNA

KONSEKUENSI EKONOMI DAN PROSES POLITIK DALAM PENYUSUNAN STANDAR AKUNTANSI Adam, Helmy
IQTISHODUNA IQTISHODUNA (Vol 2, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.831 KB) | DOI: 10.18860/iq.v1i3.199

Abstract

Accounting standard setting merely is not a simple process because its standard regulatory approach should accommodate the interest of related parties. This interest is related to economic consequence caused by implementation of accounting standard which will be a reason of the battle of political process or politicization of accounting standard. Hence, existing argue about the attempt of related parties is associated to utility maximization standard in order to get most benefit standard, although in many cases like in China reflected government interest to keep their political ideology.
AKUNTANSI DAN KAPITALISME Adam, Helmy
IQTISHODUNA IQTISHODUNA (Vol 4, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.648 KB) | DOI: 10.18860/iq.v0i0.266

Abstract

Accountancy can form and be formed by environment where about the accountancy developed. Accountancy expanding in this time is notching from capitalism ideology. Capitalism born from rational values, liberalism values, and materialism values with understanding assuming society prosperity will only be obtainable production is well delivered to every individual giving infinite facility for resources management in reaching target. This artcle  aim at, providing conventional description accountancy ideology influencing theoretical concept forming accountancy.