JEBA
Vol. 1 No. 1 (2023): June

The Philosophical Asymmetry of Economic Materialism and the Negation of Goodwill: A Theoretical Review

Angga Pratama (Ruangan Filsafat)
Endang Kartini Panggiarti (Unknown)



Article Info

Publish Date
29 May 2023

Abstract

Goodwill is an intangible asset that we can find in a company's accounting cycle. Goodwill is basically subject to depreciation and the measurement related to the amount of depreciation of goodwill does not yet have a strong enough basis so that the assessment of goodwill tends to be subjective and based on management's interests, the impact of this subjective assessment is a failure to present good financial statements and can trigger decision-making errors for third parties. internal or external. The asymmetry of the philosophy of economic materialism is an approach that can be used to repress or negate goodwill by providing an alternative to eliminating goodwill. However, this Philosophical Asymmetry of Economic Materialism is not a final approach because it still depends on several factors that will influence it. Ethical utilitarianism is one of the factors that can influence the effectiveness and implementation of the Philosophical Asymmetry of Economic Materialism as a form of increasing profits and optimizing costs to be incurred by companies in the future. Philosophical asymmetry of Economic Materialism seeks to suppress or negate the existence of goodwill as a form of ethical utilitarianism in the business environment.

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Journal Info

Abbrev

JEBA

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Library & Information Science

Description

The Journal of Economic and Business Analysis (JEBA), is open access, peer-reviewed journal whose objective is to publish original research papers related to business economics. These issues may include sales promotion, investment volume, the nature and extent of competition, analysis of ...