PENDAHULUAN
(PENGERTIAN TEORI AKUNTANSI-TA)
Normatif-deduktif Positif-induktif
Semantik
Pragmatik
Sintaktik
Proses Proses
Penalaran & Rekayasa Conceptual Alternatif
Struktur Amerika Framework Akuntansi
akuntansi 4 13
3
Konsep
Lingkungan
Penalaran
& Pemakai
2 Informasi
Konsep Elemen-
Dasar elemen Laporan
5 Laporan Keuangan
Keuangan
6-11
Kondisi
Asimetri Problm kep. Reaksi Mediasi
ideal informasi pemakai akuntansi
Hendriksen (1970)-
1the coherent set of hypothetical,
conceptual and pragmatic principles forming
the general framework of reference for a field
of inquiry.
2logical reasoning in the form of a set
board principles(1) provide a general
framework of reference by which accounting
practices can be evaluated and (2)guide the
development of new practices and
procedures.
10/8/2010 Bandi, 2010 17
1.1 Definition of Accounting Theory 4
Belkaoui (2000)
..a set of interrelated constructs
(concepts),definitions, and propositions that
present a systematic view of phenomena by
specifying relations among variables with the
purpose of explaining and predicting the
phenomena. (disarikan dari Kerlinger, 1964)
Akuntansi menerapkan:
1. simbol (debit dan kredit)
2. Aturan penterjemahan (translation rules)
3. Aturan manipulasi
Reasoning Language
1. Deduction 1. Syntactic
(is it logically sound?) (what are the rules?)
2. Induction 2. Semantics
(what evidence is there) (what does it mean?)
3. Pragmatics
(what effect will it have)
(Hendriksen, 2001)