Email this article 
Liberating Accounting with a Religio-Cultural Approach
Abstract
Design/Methodology/Approach: The effort to liberate pragmatic accounting in this study is in line with the thoughts of Ali Ashgar Engineer (1999). He uses Islamic theology as a fundamental in carrying out liberation. At the methodological stage, this research uses historical studies (historical research) which is extended by phenomenology. Apart from being aimed at identifying Islamic values, historical research is also applied to find out how these values are used to criticize pragmatic accounting. Meanwhile, the phenomenological methodology is used to understand how religious values can create prosperous accounting.
Research Findings: The results showed that monotheism, justice, brotherhood, benefit, balance, gratitude, sincerity, and blessings are Islamic values that are often used by researchers to criticize pragmatic accounting. Analysis of a collection of empirical articles also proves that pragmatic accounting is indeed full of masculinity. By using business as an accounting metaphor, internalization of Islamic values is proven to be able to create a prosperous business. Thus, the internalization of Islamic values will be able to liberate accounting from masculinity.
Theoretical constribution/Originality: This research is expected to provide insight into accounting studies using a different approach to previous research, namely by using the basis of Islamic theology.
Keywords
Full Text:
PDFReferences
Abdurahim, A. (2013). Oksidentalisme dalam perbankan syariah. Jurnal Akuntansi Multiparadigma, 4, 1–164.
Ahmed, H. I., & Barikzai, S. A. K. (2016). Objectives of Islamic Finance achieved by Islamic Banks. Al-Adwa, 45(31), 45–65.
Asutay, M. (2007), “Conceptualisation of the second best solution in overcoming the social failure of Islamic banking and finance: examining the overpowering of homoislamicus by homoeconomicus”. Journal of Economics and Management, Vol. 15 No. 2, pp. 167-195.
Chiapello, E. (2007). Accounting and the birth of the notion of capitalism. 18, 263–296. https://doi.org/10.1016/j.cpa.2005.11.012
Choudhury, M. A. (1989). The Blending of Religious and Social Orders in Islam. International Journal of Social Economics, 16(2), 13–45. https://doi.org/10.1108/03068298910133043
Davie, S. S. (2010). Accounting, Female & Male Gendering, And Cultural Imperialism. (Unit 07), 1–5.
Dusuki, A. W. (2008). WhatDoesIslamSayCSR. Review of Islamic Economics, 12(1), 5–28.
Farhan, A. (2016). Hermeneutika Romantik Schleiermacher Mengenai Laba dalam Muqaddimah Ibnu Khaldun. 7(1), 61–29.
Farjaudon, A. (2013). Critical Perspectives on Accounting In search of consensus : The role of accounting in the definition and reproduction of dominant interests. 24, 154–171. https://doi.org/10.1016/j.cpa.2012.09.010
Fauzia, I. Y. (2018). Perilaku Pebisnis dan Wirausaha Muslim dalam Menjalankan Asas Transaksi Syariah. Jurnal Akuntansi Multiparadigma, 9(1), 38–56. https://doi.org/10.18202/jamal.2018.04.9003
Funnell, W., & Robertson, J. (2011). Capitalist accounting in sixteenth century Holland: Hanseatic influences and the Sombart thesis. Accounting, Auditing & Accountability Journal, 24(5), 560–586. https://doi.org/10.1108/09513571111139102
Gallhofer, S. (1998). The silences of mainstream feminist accounting research. Critical Perspectives on Accounting, 9(3), 355–375. https://doi.org/10.1006/cpac.1997.0191
Hammond Theresa. (2003). History from accounting’s margins: international research on race and gender. 8(2), 9–24.
Haniffa, R. and Hudaib, M. (2007). “Exploring the ethical identity of Islamic banks via communication in annual reports”. Journal of Business Ethics, Vol. 76, pp. 97-116.
Hasegawa, M. (2011). The Uniqueness of Humans and an Anthropological. 139(4), 886–890.
Haynes, K. (2017). Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender. Critical Perspectives on Accounting, 43, 110–124. https://doi.org/10.1016/j.cpa.2016.06.004
Heidhues, E., & Patel, C. (2012). A critique of Gray’s framework on accounting values using Germany as a case study. Studies in Managerial and Financial Accounting, 23(2012), 17–42. https://doi.org/10.1108/S1479-3512(2012)0000023007
Indriasari, R. (2015). Ketika Sains [Akuntansi] Bertasbih Spirit Cinta. Jurnal Akuntansi Multiparadigma, 6(2), 316–326. https://doi.org/10.18202/jamal.2015.08.6025
Jurana, J., & Khairin, F. N. (2017). Pembebasan Mind Set Akuntan melalui Pembelajaran Filsafat Ilmu dan Spiritual. Jurnal Akuntansi Multiparadigma, 107–125. https://doi.org/10.18202/jamal.2017.04.7043
Kamayanti, A. (2013). Riset Akuntansi Kritis: Pendekatan (Non) Feminisme Tjoet Njak Dhien. Jurnal Akuntansi Multiparadigma, (1985). https://doi.org/10.18202/jamal.2013.12.7203
Kamayanti, A. (2016). FOBI ( A ) KUNTANSI : PUISISASI DAN REFLEKSI HAKIKAT. (vol.7 no.1).
Kohzadi, H., & Azizmohammadi, F. (2011). T . S . Eliot ’ s Interpretation of Culture. 1(12), 2823–2825.
Kusdewanti, A. I., & Hatimah, H. (2016). Membangun Akuntabilitas Profetik. Jurnal Akuntansi Multiparadigma, 223–239. https://doi.org/10.18202/jamal.2016.08.7018
Muchlis, S., & Sukirman, A. S. (2016). Implementasi Maqashid Syariah dalam Corporate Social Responsibility di Pt Bank Muamalat Indonesia. Jurnal Akuntansi Multiparadigma, 7(1), 120–130. https://doi.org/10.18202/jamal.2016.04.7011
Mulawarman, A. D., & Kamayanti, A. (2018). Towards Islamic Accounting Anthropology: How secular anthropology reshaped accounting in Indonesia. Journal of Islamic Accounting and Business Research, 9(4), 629–647. https://doi.org/10.1108/JIABR-02-2015-0004
Nichols, D., Robinson, R. K., Reithel, B. J., & Franklin, G. M. (1997). An exploratory study of sexual behavior in accounting firms: Do male and female CPAs interpret sexual harassment differently? Critical Perspectives on Accounting, 8(3), 249–264. https://doi.org/10.1006/cpac.1996.0109
Nurindrasari, D., Triyuwono, I., & Mulawarman, A. D. (2018). Konsep Pengukuran Kinerja Berbasis Kesejahteraan Islam. Jurnal Akuntansi Multiparadigma, 9(3), 394–416. https://doi.org/10.18202/jamal.2018.04.9024
Rahmanti, V. N., Kamayanti, A., & Mulawarman, A. D. (2013). Menggeser paradigma Stock Concept Menuju Flow Concept: Kritik atas Net Revenue Sharing pada Akuntansi Mudharabah. Silatnas FORDEBI UNS Surakarta, (Rad 2006), 1–24. Retrieved from http://ajidedim.lecture.ub.ac.id/files/2014/01/2013_Rahmanti-Mulawarman-Kamayanti.pdf
Sarker, M.A. (1999), “Islamic Business Contracts, Agency Problem and the Theory of the Islamic Firm”. International Journal of Islamic Financial Services, Vol. 1 No. 2, pp. 1-15.
Soediro, A., & Meutia, I. (2018). Maqasid Syariah as a Performance Framework for Islamic Financial Institutions. Jurnal Akuntansi Multiparadigma, 9(1), 70–86. https://doi.org/10.18202/jamal.2018.04.9005
Špiláčková, M. (2012). Historical Research in Social Work - Theory and Practice. ERIS Web Journal, 3(2), 22–33. Retrieved from http://periodika.osu.cz/eris/dok/2012-02/04_historical_research_in_social_work.pdf
Tong. (1991). International Journal of Social Economics. International Journal of Social Economics International Journal of Educational Management Iss On the Horizon, 1810(4), 132–136. Retrieved from http://dx.doi.org/10.1108/03068299110143436%5Cnhttp://%5Cnhttp://dx.doi.org/10.1108/10748121211272452
Urumsah, D., Wicaksono, A. P., & Hardinto, W. (2018). Pentingkah Nilai Religiusitas dan Budaya Organisasi untuk Mengurangi Kecurangan? Jurnal Akuntansi Multiparadigma, 9(1), 156–172. https://doi.org/10.18202/jamal.2018.04.9010
DOI: https://doi.org/10.18196/jai.2103161
Refbacks
- There are currently no refbacks.
Office:
Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id
Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License
View My Stats