Dinamika Ontologis Dalam Pelaporan Keuangan: Meninjau Ulang Dialektika Ide dan Materi dalam Ilmu Akuntansi Kontemporer

Authors

  • Andriani A. Zain Universitas Negeri Gorontalo
  • Tiara Abdurahman Universitas Negeri Gorontalo
  • Harun Blongkod Universitas Negeri Gorontalo

DOI:

https://doi.org/10.35870/jemsi.v12i2.6152

Keywords:

Ontology, Dialectics, Philosophy of Science, Kuhnian Paradigm, Popperian Falsification

Abstract

This article aims to explore the philosophical foundations of accounting science through the lenses of ontology and dialectics. Within the complexity of modern business environments, accounting is often narrowly perceived as a technical recording mechanism, despite the underlying tensions between the dialectics of ideas (conceptual reasoning) and the dialectics of material reality (goal-oriented practices). This study employs a literature review method to examine the relevance of philosophical thoughts from figures such as Socrates, Plato, Hegel, Karl Popper, and Thomas Kuhn in understanding the evolution of accounting standards and practices. The discussion reveals that accounting is not merely a statistical or neutral entity, but rather a product of ongoing contradictions between regulatory compliance and managerial interests, as well as between theory and practice. A deep understanding of these dialectical dynamics is therefore essential for the development of accounting knowledge that is responsive and adaptive to social and business transformations.

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Author Biographies

  • Andriani A. Zain, Universitas Negeri Gorontalo

    Fakultas Pascasarjana, Program Studi Sains Akuntansi, Universitas Negeri Gorontalo, Provinsi Gorontalo, Indonesia.

  • Tiara Abdurahman, Universitas Negeri Gorontalo

    Fakultas Pascasarjana, Program Studi Sains Akuntansi, Universitas Negeri Gorontalo, Provinsi Gorontalo, Indonesia.

  • Harun Blongkod, Universitas Negeri Gorontalo

    Fakultas Pascasarjana, Program Studi Sains Akuntansi, Universitas Negeri Gorontalo, Provinsi Gorontalo, Indonesia.

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Published

2026-04-01

Issue

Vol. 12 No. 2 (2026): April 2026

Section

Articles

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Copyright (c) 2026 Andriani A. Zain, Tiara Abdurahman, Harun Blongkod

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