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All Journal Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Febiyola Halan, Yohanes
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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MEMBACA ADOPSI STANDAR PELAPORAN KEUANGAN DALAM PERSPEKTIF KUASA DAN PENGETAHUAN FOUCAULT Febiyola Halan, Yohanes
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 1 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i1.435

Abstract

The adoption of financial reporting standards is approached in a different way in this research. The objective is to comprehend and clarify the adoption of financial reporting standards from the perspective of the power held by standard-setting bodies. The power they possess is connected to their knowledge. The researcher uses Foucault's power-knowledge relational perspective as the research method. The findings demonstrate a strong connection between power and knowledge when it comes to adopting financial reporting standards. Standard-setting bodies use their knowledge to exert power. Internalizing power in financial reporting standards leads to knowledge. Standard-setters have a non-oppressive and omnipresent power. This research is expected to provide a novel understanding of the adoption of financial reporting standards from the perspective of power-knowledge relations.
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