文章基本信息

标题：INTEGRASI PARADIGMA AKUNTANSI: REFLEKSI ATAS PENDEKATAN SOSIOLOGI DALAM ILMU AKUNTANSI
本地全文：下载
作者：Aji Dedi Mulawarman ; Aji Dedi Mulawarman
期刊名称：Jurnal Akuntansi Multiparadigma
印刷版ISSN：2086-7603
电子版ISSN：2089-5879
出版年度：2010
卷号：1
期号：1
页码：155-171
DOI：10.18202/jamal.2010.04.7086
语种：English
出版社：University of Brawijaya
摘要：The purpose of this article is to perform reflection of accounting science in paradigmatic domain. Choice of accounting paradigm in this article is agreed in term of accounting science integration stance, not in accounting science war stance. Science integration is carried out by sociological metatheorizing on accounting in three ways. First, metatheorizing as a means of attaining a better and deeper understanding of accounting theory and or accounting science. Second, metatheorizing as a prelude discource forms to develop new accounting theories and or accounting sciences. Third, metatheorizing is conducted as a source that underlies accounting science of overarching new perspective or paradigm in accounting.
关键词：emotional quotient; spiritual quotient; organization culture; auditors’ ethical behavio