Accounting Theory Essay

1405 words - 6 pages

Artikel Bambang Sudibyo (Majalah Akuntansi No. 6 Juni 1987)Dalam Artikel Bambang Sudibyo (Majalah Akuntansi No. 6 Juni 1987) telah menuangkan argumentasinya bahwa akuntansi adalah bidang studi rekayasa, dengan sendirinya menolak defenisi akuntansi sebagai seni maupun sebagai ilmu dalam arti ilmu murni. Akuntansi menurutnya adalah teknologi dan karenanya harus dikembangkan.Akuntansi Sebagai Bidang Studi RekayasaSecara tradisional akuntansi didefenisikan sebagai suatu seni. Pada kurang lebih dua dasawarsa terakhir ini banyak orang yang menolak defenisi tersebut, sebagai gantinya, mereka berpendapat bahwa akuntansi adalah suatu ilmu paling tidak, akuntansi harus dikembangkan sebagai suatu ilmu.Akuntansi Sebagai SeniAdalah tepat apabila dikatakan bahwa akuntansi bukan seni dengan beberapa alasan:Salah kaprah dalam pendefenisian akuntansi yang secara konvensional dianggap sebagai seni yang lebih ditekankan sebagai bidang pekerjaan dari pada bidang studi berdasarkan dari buku-buku teks akuntansi keuangan konvensional (pyle and white) yakni:"akuntansi adalah seni mencatat dan mengikhtisarkan transaksi-transaksi bisnis dan menginterpretasikannya"Kelemahan lain dari pendefenisian akuntansi sebagai seni adalah bahwa pendefenisian semacam itu tampaknya mengandung kesalahan logika. Mereka yang memandang akuntansi sebagai sebagai seni tidak pernah menelaah dengan sungguh-sungguh batasan dari pada seni dan hanya memahaminya secara intuitif saja. Konotasi seni secara luas tidak relevan karena akuntasi jelas bukan suatu artifact. Konotasi sempit juga tidak cocok untuk akuntansi karena unsur estetika tidak begitu penting dalam akuntansi.Dalam seni dianggap bahwa "rasa" dan "selera" bukannya logika, sehingga banyak masalah akuntan tidak bisa sepakat mengenai pemecahannya karena akuntan mempunyai rasa dan selera yang berbeda.Akuntansi Sebagai Suatu IlmuDalam penolakannya akuntansi sebagai ilmu pertama, ditunjukkan adanya suatu kesalahan dalam peristilahan "ilmu" sebagai ilmu murni. Seperti ilmu murni yang lain fisika, kimia, biologi, phisikologi, sosiologi dan lain-lain yang pada umumnya ilmu murni memakai akhiran logy atau ica. Apabila accounting suatu ilmu murni maka penulisannya merupakan kesalahan yang seharusnya menjadi accountology. Kesalahan ini saja sudah secara intuitif menunjukkan bahwa pendapat mengenai adanya ilmu murni akuntansi tanpaknya tidak tepat karena akuntansi tidak didasarkan pada suatu set teori yang bersifat universal. Sebaiknya mencari pengertian dan batasan teori itu pada literatur filsafat ilmu yang terdapat beberapa metodologi ilmu sosial. Dari metodologi-metodologi itu, yang sekarang paling lazim diterima adalah metode analitikalnya Karl Popper .Berikut ini adalah beberapa sifat teori menurut metodologi baku ini (Popper, 1962; Margeneu, 1966; Reynolds, 1977; Christenson, 1983; dan Babbie,1983):Teori adalah pernyataan hipotetis mengenai perilaku variabel-variabel yang di teorikan.Suatu teori tetap statusnya sebagai teori sepanjang...

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