THE OTHER FACE OF ACCOUNTING RESEARCH
A Perspective From Sociological Theory
##plugins.themes.EpsilonTheme.article.main##
Mazda Eko Sri Tjahjono
Accounting cannot be separated from the social interactions that take place in and around organizations. Accounting research has long been concerned with communication and reporting, negotiations and agreements, interactions with external parties, organizational culture, social and economic impacts, professional roles and ethics. Agency theory has become an inescapable mainstream theory. The purpose of this article is to explain how accounting research uses sociological theory. The research methodology used in this article is a literature review of published articles. The use of sociological theory as an analytical tool to explain contemporary accounting phenomena and practices is very relevant because accounting is part of the social sciences. To maintain the integrity of accounting research with a sociological theoretical approach, it is necessary to establish strict boundaries to ensure that accounting research remains focused on accounting principles and does not deviate from its main objectives. The complexity of the accounting field and the importance of understanding the social context in which financial information is produced, processed and used. This paper is intended to help accounting researchers develop research ideas
Abeysekera, I. (2008). Motivations behind human capital disclosure in annual reports. Accounting Forum, 32(1), 16–29. https://doi.org/10.1016/j.accfor.2006.11.006
Askary, S. (2006). Accounting professionalism – a cultural perspective of developing countries. Managerial Auditing Journal, 21(1), 102–111. https://doi.org/10.1108/02686900610634784
Barbalet, J. (2008). Pragmatism and Symbolic Interactionism. In B. S. Turner (Ed.), The New Blackwell Companion to Social Theory (1st ed., pp. 197–217). Wiley. https://doi.org/10.1002/9781444304992.ch10
Baridwan, Z. (2000). PERKEMBANGAN TEORI DAN PENELITIAN AKUNTANSI.
Batubara, Z. (2019). AKUNTANSI DALAM PANDANGAN ISLAM.
Burrell, G., & Morgan, G. (1979). Sociological paradigms and organisational analysis: Elements of the sociology of corporate life. Heinemann.
Chaffee, D., & Lemert, C. (2008). Structuralism and Poststructuralism. In B. S. Turner (Ed.), The New Blackwell Companion to Social Theory (1st ed., pp. 124–140). Wiley. https://doi.org/10.1002/9781444304992.ch6
Chua, W. F. (1986). Radical Developments in Accounting Thought. The Accounting Review, 61(4), 601–632. JSTOR.
Djasuli, M. (2017). Paradigma Interpretif pada Riset Akuntansi (Sebuah Opini: Peneliti Pemula tidak Terjebak dalam Penelitian Minimalis Akuntansi). Jurnal Pamator, 10(2), 97–106. https://doi.org/10.21107/pamator.v10i2.4143
Gray, S. J. (1988). Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally. Abacus, 24(1), 1–15. https://doi.org/10.1111/j.1467-6281.1988.tb00200.x
Hopwood, A. G. (1994). Some reflections on ‘The harmonization of accounting within the EU.’ European Accounting Review, 3(2), 241–254. https://doi.org/10.1080/09638189400000020
Hudaib, M., & Haniffa, R. (2009). Exploring auditor independence: An interpretive approach. Accounting, Auditing & Accountability Journal, 22(2), 221–246. https://doi.org/10.1108/09513570910933951
Kastberg, G., & Siverbo, S. (2016). The role of management accounting and control in making professional organizations horizontal. Accounting, Auditing & Accountability Journal, 29(3), 428–451. https://doi.org/10.1108/AAAJ-03-2014-1632
Latour, B. (2007). Reassembling the social: An introduction to Actor-Network-Theory (1. publ. in pbk). Oxford Univ. Press.
Munidewi, I. A. B., & Pradipa, N. A. (2022). Mengisi Kesenggangan Ruang Riset Akuntansi Dan Auditing Melalui Paradigma Interpretif Dengan Teori Sosiologi. TEMA, 23(2), 89–107. https://doi.org/10.21776/tema.23.2.89-107
Nnadi, M., & Soobaroyen, T. (2015). International financial reporting standards and foreign direct investment: The case of Africa. Advances in Accounting, 31(2), 228–238. https://doi.org/10.1016/j.adiac.2015.09.007
Pérez, C. C., & Hernández, A. L. (2007). Latin–American public financial reporting: Recent and future development. Public Administration and Development, 27(2), 139–157. https://doi.org/10.1002/pad.441
Ritzer, G. (2011). Sociological theory (8th ed). McGraw-Hill.
Roslender, R., & Dillard, J. F. (2003). Reflections on the interdisciplinary perspectives on accounting project. Critical Perspectives on Accounting, 14(3), 325–351.
Shonhadji, N. (2021). Penggunaan Teori Sosial dalam Paradigma Interpretif pada Penelitian Akuntansi. Jurnal Kajian Akuntansi, 5(1), 49. https://doi.org/10.33603/jka.v5i1.3972
Sopt, J. (2023). An American Political Ideological Conflict and Its Revelations About Accounting and the Accounting Profession. Social and Environmental Accountability Journal, 43(2), 151–179. https://doi.org/10.1080/0969160X.2023.2176334
Sulaiman, N. A. (2023). External audit quality: Its meaning, representations and potential conflict in practice. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/AAAJ-02-2020-4443
Tinker, A. M. (1980). Towards a political economy of accounting: An empirical illustration of the cambridge controversies. Accounting, Organizations and Society, 5(1), 147–160. https://doi.org/10.1016/0361-3682(80)90031-8
Vinella, C., Wibisono, J., Rianti, M., Ovina, M. E., & Meiden, C. (2022). Penerapan Teori Sosial Pada Penelitian Kualitatif Akuntansi. Jurnal Ilmiah Hospitality, 11(1), 325–334.
