Antara Seni Berperang Ala Sun Tzu, Akuntansi1 dan Sustainabilitas Organisasi2  

Oleh:

Sulistiyo, Agung. B

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Ekuitas: Jurnal Ekonomi dan Keuangan vol. 16 no. 01 (Mar. 2012), page 16-31.
Topik: Sun Tzu”s concept of war; mainstream; non-mainstream; paradigmatic balance
Fulltext: 1_pas.pdf (160.61KB)

Isi artikel

The aim of this paper is to relate the Sun Tzu’s concept of war with accounting and organization sustainability. The essence of the Sun Tzu’s concept of war is “winning without fighting” which is used as a framework and analytical tool in explaining strategy within which used by non-mainstream paradigm to challenge the domination of positivist-mainstream paradigm. Accounting in this paper is understood as a collection of thought from individual in seeing accounting reality, as well as with organization group of thinkers, that is mainstream and non-mainstream fortress. The result of this review indicates that non-mainstream paradigm uses a “weapon of gentleness” which is understanding, good criticizing, synergizing and truly loving in developing accounting research studies. This strategy does not attempt to remove nor kill the mainstreama paradigm. They made a serious effort to bring the mainstream to jointly develop accounting in accordance with their paradigm that created what is known as paradigmatic-balance. The paradigmatic-balance is needed to maintain sustainability in accounting thought so as to form accounting civilization for the better.

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