Published: 2025-07-10
Landasan Epistemologi Akuntansi: Sebuah Kritik Filosofis
DOI: 10.35870/emt.v9i3.4199
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Abstract
Accounting today tends to be materialistic, self-centered, and secularistic since it places a strong emphasis on material and value-free accounting. The numerous instances of anomalies and financial statement manipulation by accountants who exhibit those traits serve as evidence for this. This issue is being exacerbated by human notions that humans are opportunistic, greedy, and selfish homo economicus. This has emerged as the key query about both the character of accountants and accounting science. The science of accounting is very different from philosophy. Achieving the ultimate truth of science and the true nature of science is the foundation of accounting science. The purpose of this study is to examine the philosophy and evolution of accounting as well as practical strategies for reducing financial report variances. According to the study's findings, accounting theorists can take into account and adopt a variety of paradigms from other scientific disciplines in order to address the myriad complexities of issues that accounting is and will face in the future. These paradigms are based on philosophical differences in science.
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Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 9 No. 3 (2025)
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Section: Articles
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Published: %750 %e, %2025
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/emt.v9i3.4199
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Musran Munizu
Program Studi Manajemen, Universitas Hasanuddin, Kota Makassar, Provinsi Sulawesi Selatan, Indonesia.
Nikma Bilondatu
Program Studi Akuntansi, Universitas Gorontalo, Kabupaten Gorontalo, Provinsi Gorontalo, Indonesia.
Victor Pattiasina
Program Studi Akuntansi, Universitas Yapis Papua, Kota Jayapura, Provinsi Papua, Indonesia.
Jenni Veronika Br Ginting
Program Studi D-3 Akuntansi, Institut Teknologi dan Bisnis Indonesia, Kabupaten Deli Serdang, Provinsi Sumatera Utara, Indonesia.
Samalua Waoma
Program Studi Akuntansi, Universitas Nias Raya, Kabupaten Nias Selatan, Provinsi Sumatera Utara, Indonesia.
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