Accounting Research In The Cultural Frame
DOI:
https://doi.org/10.61841/1dj8bd03Keywords:
accounting research,cultural, paradigm, qualitative methodsAbstract
The purpose of this study is to uncover accounting studies in a cultural framework using qualitative research methods and explore the paradigms. The theory developed because of research. There encourage developments in the birth of new approaches so that science is increasingly expanding. Likewise, the argument is growing and encompassing many aspects of human life. So far, accounting research has been dominated by quantitative research methods. But not all accounting research can be investigated by these methods. Qualitative research methods began to be carried out by many researchers, specifically in research in the fields of accounting and culture. It is interesting because each region/ country has its accounting.
Downloads
References
1. Adams. K. 2012. Ethnographic Methods. Handbook of Research Methods in Tourism: Qualitative and Quantitative Methods. Chapter 16. Edward Elgar Publishing, Inc.,Massachusetts, USA.
2. Andrew, C. and S. Greer. 1997. Contrasting World Views on Accounting Accountability in Aborigin Culture. Accounting, Auditing and Accountability Journal. Vol 10 pp 276-296.
3. Bandhaso, M, Tandirerung, J, Paranoan, N. 2019. Revealing The Meaning of Profit of Woven Fabric Weavers in Mellangkena Padang Village, Mamasa Regency. Journal of Advanced Research in Dynamical and Control Systems. Vol. 11, Issue 8.
4. Belkaoui, A.R. 2000. Accounting Theory. Forth Edition. Thomson Learning, London.
5. Campoy-Mmuioz, P., Cardenete, MM.A, & Delgado, M.C. 2016. Assesing the Economic Impact of a Cultural Heritage Site Using Social Accounting Matrices: The Case of the Mosque-Catedral of Cordoba. Tourism Economics, 23 (4), 874-881.
6. Chua, W. F. 1986. Radical Development in Accounting Thought. The Accounting Review, Vol 61, No 4, 601-632.
7. Creswell, 2007. Qualitatif Inquiry & Research Design. Second Edition. Sage Publication London, New Delhi.
8. Eddy Y., J F X Susanto S., Rustem A. S., Herningsih, Apriana T., (2020), Study Of Shared Service Implementation To Develop A Successful Leadership Business Management System, Journal of Critical Reviews, vol 7 (1), 2020, pp. 267-271
9. Etemadi, H., Z. Dianat; Dilami, M.Bazaz; R. Parameswaran. 2009. Culture, Management Accounting and Managerial Performance: Focus Iran. Advance in Accounting, Incorporating advance, in International Accounting.25 pp 216-225.
10. Gray, S.J. 1988. Towards a Theory of Cultural Influence on The Development of Accounting Systems Internationally. Abacus. March, Vol. 24: 1-15.
11. Haurasi, A. and H. Davey. 2009. Accounting and Culture. : The Case of Salomon Islands. Pacific Accounting Review, Vol 21,pp 228-259.
12. Hines, R.D. 1989. The Sociopolitical Paradigm in Financial Accounting Research. Accounting, Organizations and Society 2(2); 72-92.
13. Hofstede, G.H 1986. The Cultural Context of Accounting. Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, 1-11.
14. Hudgetts, E.M. and Luthans. 1994. Interactional Management. 2nd Edition. McGraw Hill, Inc. New York.
15. Ives, M., J. Laurence. 2004. Introduction to Governmental and Non-For-Profit Accounting. Sixt Edition, Pearson, Prentice Hall.
16. Kamayanti, A. 2013. Riset akuntansi Kritis: Pendekatan (non) Feminisme Tjoet Njak Dhien. Jurnal Akuntansi Multiparadigma, 4(3):361-375.
17. Koentjaraningrat. 2011. Pengantar Antropologi I. Rinneka Cipta Jakarta.
18. Kuhn, T.S. 1993. Peran Paradigma dalam Revolusi Sains. Bandung: PT. Remaja Rosdakarya.
19. Ludigdo U dan A Kamayanti (2012) . Pancasila as Accountant Ethics Imperialism Liberator. World Journal of Social Science. 2 (6). 159-168.
20. Moleong, L J. 2007. Metodologi Penelitian Kualitatif. Remaja Rosdakarya, Bandung.
21. Mouritsen, J. 1989. Accounting Culture and Accounting Culture. Journal Management. Vol 5, No. 1, p. 21- 47.
22. Mudjiyanto, B. 2009. Metode Etnografi dalam Penelitian Komunikasi. Jurnal Komunikasi Massa, Vol. 5, No. 1.
23. Paranoan N. 2015. Riset Non Positivistik Akuntansi Dalam Tiga Paradigma: Interpretif, Kritis dan Posmodernisme. Jurnal Ilmiah Akuntansi dan Bisnis. Vol. 10 ,No.1.
24. Paranoan, N & E.Pasanda. 2017. Research Journal of Finance and Accounting. Vol.8 No. 6, p 42-48.
25. Paranoan, N and Totanan, C. 2018. Akuntabilitas Berbasis Karma. Jurnal Ilmiah Akuntansi dan Bisnis. Vol. 13,No. 2.
26. Paranoan, N, P. Roreng, J. Tandirerung, & S.Tandungan. 2018. Disclosing Professionalism Behaviour of Internal Auditor in Preventing Fraud By Using the Local Cultural Wisdom ‘Longko’ (A Case Study at
Toraja Tribe, South Sulawesi, Indonesia) Proceeding. The International Conference of Organizational Innovation.
27. Paranoan, N. P. Roreng, J. Tandirerung, & S.Tandungan. 2019. Fraud Prevention in Bourdieu Troughts
Journal of Critical Review. Vol.6 No.8.
28. Sarantakos, S. 1993. Social Research. Macmillan Education. Australia Melbourne.
29. Spradley, J.P. 1997. Metode Etnografi, (Alih bahasa M.Z. Elizabeth), Tiara Wacana, Yogyakarta.
30. Sitorus, J.H.E., Triyuwono, I & Kamayanti, A 2017. Homo Economicus vis a Homo Pancasilaus: A Fight Againts Positive Acccounting Theory. Peranika Journal of Social Science and Humanities, 25 (S), 311-320.
31. Stanley, C. 2017. Strategic Cost Management and Performance: The Case of Enviromental Costs, Social and Environmental Accountability Journal, 37 (2), 150-161.
32. Sudarma, M. 2010. Paradigma Penelitian Akuntansi dan Manajemen. Jurnal Akuntansi Multiparadigma, Universitas Brawijaya.
33. Sukoharsono, E.G. and N. Qudsi. 2008. Accounting in Golden Age of Singosari Kingdom: A Foucauldian Persfektif, Simposium Naional Akuntansi XI, Kalimantan.
34. Suwardjono, 2014. Teori Akuntansi, Perekayasaan Pelaporan Keuangan, Ed.3 BPFE, Yogyakarta.
35. Totanan, C and Paranoan N. 2018. Going Concern dalam Metafora Ondel-Ondel. Jurnal Akuntansi Multiparadigma. Vol.9 No.1. 87-105.
36. Triyuwono, I. 2006. Akuntansi Syariah, Persfektif, Methodologi dan Teori. Raja Grafindo Persada, Jakarta.
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.