Sandwich Generation: Copy Paste Nilai Teori Agensi dalam Keluarga Akuntan

Dini Fatihatul Hidayah (Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jakarta, Indonesia)
Krisno Septyan (Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jakarta, Indonesia)

Jurnal Akademi Akuntansi (JAA)
Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)

Purpose: This study aims to reveal the family dynamics of "sandwich generation" accountants who apply the values of agency theory in the family environment. Methodology/approach: This research uses a qualitative description method, interviewing accountants in the "Sandwich Generation." Researchers also interviewed their parents as a form of source triangulation. Findings: The results show that the application of agency theory values transforms family relationships into transactional and materialistic, which often leads to stress and conflicts of interest. Practical and Theoretical contribution/Originality: Agency theory, which naturally resides in corporations, has now permeated all of life, including family life. Research Limitation: The informant focused on her role as a sandwich generation without realizing that there were good memories with her parents.