The Islamic Perspective on The Construction of Accounting Discipline  

Oleh:

Triyuwono, Iwan

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: International Journal of Business vol. 6 no. 1 (Jan. 2004), page 131-149.
Topik: ACCOUNTING; islamic; perspective; modernism; post modernism; shari'ah accounting

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: II51.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The study attempts to elaborate critically the construction of accounting discipline that is based on islamic values, especially in the aspects of ontology and epistemology. The analysis of the study begins wiith discussing a debate of modernism and post modernism. Under this discussion, it is argued that modern knowledge (for example, accounting) which is iconstructed based on modern methodology has philosophical weakness and is now attacked by post modernism. The discussion of postmodernism leads us to islamic perpective of knowledge that is the future orientation of how shari'ate (islamic) acounting discipline should be constructed.

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