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All Journal Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) ⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities
Sjachriatin, Elia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Accounting Paradigm from a Sociological Study Perspective Susilo, Tri Achmad Budi; Hidayat, Taufiq; Tjahjono, Dwi; Kuswandono, Andi; Sjachriatin, Elia; Revia, Tria
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 1 No. 1 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/2s8hdj13

Abstract

This article aims to provide a conventional understanding of accounting, descriptions related to functionalism and positivist, sociological perspectives or scientific paradigms as well as relevant philosophical foundations underlying conventional understanding. This study seeks to explore the differences in several sociological perspectives that develop in studying or conducting studies on accounting as a direct impact of differences in sociological perspectives of the organization. The methodology used in this study is qualitative with secondary data methods mainly through bibliometric research obtained from journals or supporting articles. Accounting is a multiparadigm subject and accounting studies are currently in transition. The perspective of social sciences, especially sociology, has the potential to open a wider space for accounting researchers or future researchers to examine the issues or problems of accounting science from other perspectives that have been "neglected".
Co-Authors Budi Prasetyo, Hascaria Diah Cahyani Efendi, Mohamad Johan Eko Yuli Waluyo, Sugeng Huda, Khasbullah Kuswandono, Andi Permatasari, Oktaviani Revia, Tria Shelia Divana, Maissy Susilo, Tri Achmad Budi Taufiq Hidayat Tjahjono, Dwi