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All Journal Jurnal Akuntansi & Auditing Indonesia Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business The International Journal of Accounting and Business Society Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia The Indonesian Journal of Accounting Research Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Keuangan Indonesia ABIS: Accounting and Business Information Systems Journal Academic Hospital Journal
Indra Bastian
Universitas Gadjah Mada
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : The International Journal of Accounting and Business Society

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Factors Influencing The Development Of The Accounting Role In Society Bastian, Indra
The International Journal of Accounting and Business Society Vol 15, No 1 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The objective of the paper is to discuss factors influencing the development of the accounting role in society. The discussions focus on reasons why a study of the factors that influence the development of  the accounting role is needed. The paper concludes that the factors influence the development of the accounting role led to ways of understanding individuals’ perceptions of the accounting role over time. Related to these factors, the development of the accounting role can be classified into three periods: 1930s, 1970s, and 1990s.
Co-Authors Alfayana, Mila Sandi Anggi Rahajeng, Anggi DWI SURYANTO Jatiningrum Jatiningrum Jenri Panjaitan Khoirunnisa, Estianna Muhadjir Darwin Panggalih, Fatih Henggar Shofiyah, Indah Sukamdi Wihana Kirana Jaya