Professional Documents
Culture Documents
TA - Perspektif Kritis Akuntansi
TA - Perspektif Kritis Akuntansi
TA - Perspektif Kritis Akuntansi
TIVES OF ACCOUN
TING
Group 6:
Nurdame Hutapea 12030120420031
Hilya Nafi Husna 12030120420054
Hanzelia Krisnia I. W 12030120420055
Bambang Wibisono 12030120420065
LEARNING OBJECTIVES
Gain
Gain an
an insight
insight into
into particular
particular perspectives
perspectives that
that challenge
challenge conventional
conventional opinions
opinions about
about the
the role
role of
of accounting
accounting within
within society
society
Have
Have a
a broad
broad understanding
understanding of
of what
what ‘critical
‘critical theory’
theory’ and
and ‘critical
‘critical analysis’
analysis’ means
means
Understand
Understand the
the basis
basis of
of arguments
arguments that
that suggest
suggest the
the financial
financial accounting
accounting and
and social
social and
and environmental
environmental accounting
accounting tend
tend to
to
support
support the
the positions
positions individuals
individuals who
who hold
hold power,
power, wealth
wealth and
and social
social status,
status, while
while undermining
undermining the
the positions
positions of
of others
others
Understand
Understand that
that the
the disclosure
disclosure (or
(or non-disclosure)
non-disclosure) of
of information
information can
can be
be construed
construed toto be
be an
an important
important strategy
strategy to
to promote
promote
and
and legitime
legitime particular
particular social
social orders,
orders, and
and maintain
maintain the
the power
power and
and wealth
wealth of
of certain
certain ‘elites’
‘elites’
Understand
Understand the
the reasons
reasons behind
behind why
why some
some research
research embrace
embrace a a view
view that
that governments
governments frequently
frequently act
act to
to support
support powerful
powerful
stakeholders
stakeholders (such
(such as
as stakeholders)
stakeholders) rather
rather than
than the
the interest
interest of
of less
less powerful
powerful stakeholders
stakeholders (such
(such as
as workers)
workers)
Understand
Understand arguments
arguments that
that suggest
suggest that
that accounting
accounting research
research will
will not
not only
only be
be influenced
influenced bu
bu current
current practice
practice and
and dominant
dominant
ideologies,
ideologies, but
but also
also has
has potential
potential to
to influence
influence dominant
dominant ideologies
ideologies and
and practice
practice
Be
Be able
able question
question whether
whether critical
critical accounting
accounting researchers
researchers are
are actually
actually embracing
embracing strategies
strategies that
that could
could realistically
realistically encourage
encourage social
social and
and
structural
structural change,
change, or
or whether
whether many
many ‘critical’
‘critical’ researchers
researchers are
are simply
simply partaking
partaking in
in various
various intellectual
intellectual debates
debates with
with little
little real
real attempt
attempt to
to
create positive change
create positive change
INTRODUCTION
1 2
4 3
• Peran Akuntansi dalam • Perspektif Akuntansi
Melegitimasi Sistem Kritis dalam
Kapitalisme Akuntansi dan
Legitimasi
KESIMPULAN