Open AccessBAHASA AKUNTANSI SEBAGAI “DISCOURSE-DRIVEN” DALAM BUDAYA KAPITALISME BARU
Author(s) -
Banu Witono
Publication year - 2016
Publication title -
riset akuntansi dan keuangan indonesia/jurnal akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2541-6111
pISSN - 1411-6510
DOI - 10.23917/reaksi.v1i2.2733
Subject(s) - capitalism , dialectic , sociology , order (exchange) , accounting , epistemology , political science , economics , philosophy , law , politics , finance
It is undeniable that accounting as a science or practice developed at this time considered to be born of the "womb" of capitalism, also led to the development of accounting theory is consistent with capitalism itself. This article highlights the dialectic accounting laden with cultural values contained therein. A study of discourse is used to generate an understanding of how the language has become a 'discourse-driven' to the new capitalism in order to generate the values in a culture where accounting flourish. The basic concepts and theories developed in accounting has become a tool of technology which is used as a justification of the interests in favor of the neo-capitalist. Keywords: Accounting Language, Discourse-Driven, Neo-capitalism