KRITIK TERHADAP TEORI AKUNTANSI POSITIF
Abstract: Theory is a set of
principles of hypothesis, conceptual and pragmatic, which is connected to one
another, forming a frame of reference for an area of knowledge. Accounting
theory is defined as a logical reasoning in the form of a set of principles or
the principles that (1) is a frame of reference to assess the accounting
practices and (2) guidelines for the development of practices and procedures
are new. normative accounting theory (prescription) is a statement or
proposition that requires or require accountants in accounting practices.
Positive accounting theory (description) aims to explain and predict accounting
practice. Main problem is that current accounting practices and management
attitudes towards such practices. Positive accounting theory realist ontology
adopted a strong understanding and this determines epistemology and
methodology. Methodologically, this is a positivist or modernism, it is
committed to using methods of physics. As a result of this is rooted in
empirical epistemology. Positive accounting theory bersandarkan utility
maximization which has a central assumption of neo-classical ie, each
individual has a goal to pursue personal interests. Thus there are several
things that need to be done or that the theory should be developed to overcome
the weakness of positive accounting theory. Not the goal to replace the
existing positive theories, but to complement the existing deficiencies in
order to improve the positive accounting theory in order to provide meaningful
value. Proposed alternatives are: Integrated Utility, Value Free to Value
Laden, S-Matrix Theory, Extention Maximation.
Penulis: Zulkarim Salampessy
Kode Jurnal: jpakuntansidd1000236
