Article Sidebar
Downloads
Main Article Content
Abstract
Artikel ini bertujuan menjelaskan dan melakukan konstruksi atas aspek keadilan dalam praktik serta pemikiran akuntansi melalui birokrasi yang seringkali rasis dengan trah keilmuan. Konstruksi ini dilakukan melalui redefinisi (jika tidak mau menggunakan kata ‘dekonstruksi’) “normalitas”. Redefinisi ini sangat dibutuhkan untuk mencapai keadilan, sebagai sebuah konsep, yang berada pada tataran mitos atau wacana. Si Pitung, pahlawan Betawi, adalah metafora yang tepat untuk proses redefinisi ini karena dua alasan. Pertama, kajian tentang si Pitung banyak menempatkan tokoh ini sebagai sebuah mitos-urban legend yang aksinya dilakukan untuk mendapatkan keadilan. Kedua, aksi si Pitung pada esensinya merupakan konsekuensi logis atas redefinisi ‘normalitas’. Akhirnya, artikel ini mengusulkan sebuah perubahan asumsi atas normalitas akuntansi agar keadilan tidak menjadi sekadar mitos. Melalui akuntansi, menerima perubahan menuju perbaikan adalah hal yang normal, sedangkan mempertahankan kemapanan kuasa tertentu/status quo adalah hal yang abnormal.
Keywords
Article Details
Copyright (c) 2023 Ari Kamayanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Balibar, E. (2007). Is there a “neo-racism”? In T. Das Gupta, C. E. James, R. C. . Maaka, G. E. Galabuzi, & C. Andersen (Eds.), Race and Racialization: Essential Readings. Canada: Canadian Scholar Press.
- Bertens, H. (2005). The Idea of The Postmodern: A History. London, UK.: Taylor & Francis e- library.
- Boyce, G. (2008). The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises. Critical Perspectives on Accounting, 19(2),
- –290.
- http://doi.org/10.1016/j.cpa.2006.09.008 Burrell, G., & Morgan, G. (1979). Sociological Paradigms and Organisational Analysis: Elements of the Sociology of Corporate Life.
- Great Britain: Arena.
- Comte, A. (1896). The Positive Philosophy of Auguste Comte (Vol. 1). London: George Bells & Sons.
- Coupland, C. (2006). Corporate social and environmental responsibility in web-based reports: Currency in the banking sector? Critical Perspectives on Accounting, 17(7), 865–881. http://doi.org/10.1016/j.cpa.2005.01.001
- Deutscher, I. (1969). Roots of Bureaucracy. The Socialist Register, 9–28.
- Glaser, B. G., & Strauss, A. L. (1967). The Discovery of Grounded Theory: Strategies for Qualitative Research. London, UK.: Aldine Transaction.
- Hanafi, H. (2008). From Orientalism to Occidentalism. In K. Henriksson & A. Kynsilehto (Eds.), Building Peace through Intercultural Dialogue (2nd ed., pp. 257– 266). Finland: Institut de Recherche de la Paix à Tampere TAPRI.
- Jensen, M. C., & Meckling, W. H. (1998). The Nature of Man. Journal of Applied Corporate Finance, 7(2), 4–19.
- Kennedy, T., & Affleck‐Graves, J. (2001). The Impact of Activity‐Based Costing Techniques on Firm Performance. Journal of Management Accounting Research, 13(1), 19–45. http://doi.org/10.2308/jmar.2001.13.1.19
- Lyotard, J., Bennington, G., & Massumi, B. (1984).
- The Postmodern Condition: a Report on Knowledge (Vol. 10). Manchester USA: Manchester University Press.
- Mccartney, S., & Arnold, A. J. (2012). Financial capitalism , incorporation and the emergence of financial reporting information. Accounting, Auditing & Accountability Journal, 25(8), 1290–1316. http://doi.org/10.1108/09513571211275489
- Merino, B. D., Mayper, A. G., & Tolleson, T. G. (1989). Neo Liberalism and Corporate Hegemony: A Framework of Analysis for Financial Reporting Forms in the United States.
- Moore,
- W. (1966). Indoctrination as a normative conception (p. 1966). Southern Illinois University.
- Said, E. (2003). Orientalism. The New York Times, (1977), 1–234.
- Setyaningrum, A. (2011). Dinamika Kesenian Lenong Betawi. Universitas Indonesia.
- Sikka, P. (2008). Enterprise culture and accountancy firms: new masters of the universe. Accounting, Auditing & Accountability Journal, 21(2), 268–295. http://doi.org/10.1108/09513570810854437
- Van Till, M. (1996). In Search of Si Pitung: The History of an Indonesian Legend. Bijdragen Tot de Taal, Land En Volkenkunde, 152, 461– 482.
- Ward Randolph, a., & Weems, M. E. (2010). Speak Truth and Shame the Devil: An Ethnodrama in Response to Racism in the Academy. Qualitative Inquiry, 16(5), 310–313. http://doi.org/10.1177/1077800409358864
- Yamey, B. (1949). Scientific Bookkeeping and the Rise of Capitalism. The Economic History Review, 1(2), 99–113.
References
Balibar, E. (2007). Is there a “neo-racism”? In T. Das Gupta, C. E. James, R. C. . Maaka, G. E. Galabuzi, & C. Andersen (Eds.), Race and Racialization: Essential Readings. Canada: Canadian Scholar Press.
Bertens, H. (2005). The Idea of The Postmodern: A History. London, UK.: Taylor & Francis e- library.
Boyce, G. (2008). The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises. Critical Perspectives on Accounting, 19(2),
–290.
http://doi.org/10.1016/j.cpa.2006.09.008 Burrell, G., & Morgan, G. (1979). Sociological Paradigms and Organisational Analysis: Elements of the Sociology of Corporate Life.
Great Britain: Arena.
Comte, A. (1896). The Positive Philosophy of Auguste Comte (Vol. 1). London: George Bells & Sons.
Coupland, C. (2006). Corporate social and environmental responsibility in web-based reports: Currency in the banking sector? Critical Perspectives on Accounting, 17(7), 865–881. http://doi.org/10.1016/j.cpa.2005.01.001
Deutscher, I. (1969). Roots of Bureaucracy. The Socialist Register, 9–28.
Glaser, B. G., & Strauss, A. L. (1967). The Discovery of Grounded Theory: Strategies for Qualitative Research. London, UK.: Aldine Transaction.
Hanafi, H. (2008). From Orientalism to Occidentalism. In K. Henriksson & A. Kynsilehto (Eds.), Building Peace through Intercultural Dialogue (2nd ed., pp. 257– 266). Finland: Institut de Recherche de la Paix à Tampere TAPRI.
Jensen, M. C., & Meckling, W. H. (1998). The Nature of Man. Journal of Applied Corporate Finance, 7(2), 4–19.
Kennedy, T., & Affleck‐Graves, J. (2001). The Impact of Activity‐Based Costing Techniques on Firm Performance. Journal of Management Accounting Research, 13(1), 19–45. http://doi.org/10.2308/jmar.2001.13.1.19
Lyotard, J., Bennington, G., & Massumi, B. (1984).
The Postmodern Condition: a Report on Knowledge (Vol. 10). Manchester USA: Manchester University Press.
Mccartney, S., & Arnold, A. J. (2012). Financial capitalism , incorporation and the emergence of financial reporting information. Accounting, Auditing & Accountability Journal, 25(8), 1290–1316. http://doi.org/10.1108/09513571211275489
Merino, B. D., Mayper, A. G., & Tolleson, T. G. (1989). Neo Liberalism and Corporate Hegemony: A Framework of Analysis for Financial Reporting Forms in the United States.
Moore,
W. (1966). Indoctrination as a normative conception (p. 1966). Southern Illinois University.
Said, E. (2003). Orientalism. The New York Times, (1977), 1–234.
Setyaningrum, A. (2011). Dinamika Kesenian Lenong Betawi. Universitas Indonesia.
Sikka, P. (2008). Enterprise culture and accountancy firms: new masters of the universe. Accounting, Auditing & Accountability Journal, 21(2), 268–295. http://doi.org/10.1108/09513570810854437
Van Till, M. (1996). In Search of Si Pitung: The History of an Indonesian Legend. Bijdragen Tot de Taal, Land En Volkenkunde, 152, 461– 482.
Ward Randolph, a., & Weems, M. E. (2010). Speak Truth and Shame the Devil: An Ethnodrama in Response to Racism in the Academy. Qualitative Inquiry, 16(5), 310–313. http://doi.org/10.1177/1077800409358864
Yamey, B. (1949). Scientific Bookkeeping and the Rise of Capitalism. The Economic History Review, 1(2), 99–113.