Open AccessTHE ISLAMIC PERSPECTIVE ON THE CONSTRUCTION OFACCOUNTING DISCIPLINE
Author(s) -
Iwan Triyuwono
Publication year - 2004
Publication title -
gadjah mada international journal of business
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.192
H-Index - 9
eISSN - 2338-7238
pISSN - 1411-1128
DOI - 10.22146/gamaijb.5534
Subject(s) - islam , postmodernism , perspective (graphical) , epistemology , modernism (music) , ontology , sociology , islamic studies , accounting , philosophy , aesthetics , computer science , business , theology , artificial intelligence
The study attempts to elaborate critically the construction of accounting discipline that is based on Islamic values, especially in the aspects of ontology and epistemology. The analysis of the study begins with discussing a debate of modernism and postmodernism. Under this discussion, it is argued that modern knowledge (for example, accounting) which is constructed based on modern methodology has philosophical weaknesses and is now attacked by postmodernism. The discussion of post modernism leads us to Islamic perspective of knowledge that is the future orientation of how Shari'ate (Islamic) accounting discipline should be constructed.