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The purpose of this article is mainly to examine the epistemology of accounting practice through a frame of view other than objectivity frame. Epistemology is how to get the right knowledge and the knowledge obtained is greatly influenced by what epistemology is used. At present, accounting is generally gained knowledge through modern epistemology. This article seeks to examine epistemology in accounting practices in addition to modern epistemology. The results of this study confirm that modern epistemology is the development of scientific logic that combines rationalism and empiricism approaches. In addition, this also works by using objectivity and relying on understanding through the five senses. The epistemology of accounting practices needs to adopt interpretative art and be based on perspective. Accounting practices that emphasize accounting reports should be balanced with elements of conversation or dialogue, not just claims of objectivity. Accounting practices are becoming more complete and rich when viewed from various epistemological frames. Keywords—epistemology; accounting practices; objectivity

Epistemology of Accounting Practices: Another Frame of Objectivity Claims