PDIA FEB UB

MATRIKULASI

MATA KULIAH : TEORI AKUNTANSI

1. DESKRIPSI MATA KULIAH

Mata kuliah ini membahas perumusan teori akuntansi, struktur teori akuntansi,
kemanfaatan informasi akuntansi, proses penetapan standar akuntansi, konsekuensi
ekonomi dan konsep-konsep teori akuntansi keuangan dan penetapan standar. Evaluasi
kritis juga dilakukan terhadap peran akuntansi dalam menciptakan kondisi sosial dan
lingkungan yang lebih baik. Permasalahan etika profesi akuntan dan harmonisasi
standar akuntansi serta perbedaan aspek budaya yang mempengaruhi karakteristik
akuntansi antar negara juga menjadi pokok bahasan yang penting. Dibahas juga isu-isu
kontemporer yang terkait dengan teori akuntansi seperti rerangka konseptual dan
pengukuran - fair value.

2. TUJUAN PEMBELAJARAN MATA KULIAH

Setelah mengikuti mata kuliah ini, mahasiswa diharapkan:
1. Mampu memahami teori akuntansi serta proses perumusannya.
2. Mampu memahami konsep-konsep teori akuntansi keuangan.
3. Mampu mengevaluasi teori dan praktik akuntansi serta mampu mengkritisi dan
merumuskan teori dan standar akuntansi baru.

3. METODA PEMBELAJARAN
Kuliah dilaksanakan dalam bentuk seminar. Setiap sesi perkuliahan, mahasiswa
diwajibkan membuat makalah dengan topik yang sesuai dengan topik sesi perkuliahan.
Makalah disusun secara perorangan dan dipresentasikan didepan kelas untuk
ditanggapi oleh peserta lain. Pada akhir kuliah, dosen memberikan penjelasan tentang
masalah-masalah penting yang belum didiskusikan dan memberikan materi tambahan
yang dipandang perlu. Pemilihan penyaji materi kuliah dilakukan secara mendadak
(tidak ditentukan terlebih dulu). Mahasiswa yang tidak menyajikan makalah harus
menyiapkan pertanyaan dan pendapat yang akan didiskusikan oleh seluruh peserta.

4. BAHAN AJAR
Bahan bacaan khusus yang dianjurkan:
1. Deegan, C. (2004). Financial Accounting Theory. McGraw-Hill, Australia. (CD)
2. Gaffikin, M. (2008). Accounting Theory: Research, Regulation and Accounting
Practice. Pearson Education. Australia. (MG)
3. Scott, W.R. (2009). Financial Accounting Theory. Prentice-Hall, Toronto, Canada.
(Scott)
4. Artikel-artikel dan bahan-bahan lain yang tertera pada tabel rancangan perkuliahan.
Bahan bacaan umum yang dianjurkan:
1. American Accounting Association (1977). A Statement of Basic Accounting Theory
(ASOBAT).
2. Belkoui, A. R. (2000). Accounting Theory, Business Press, Thomson Learning,
London, UK.
3. Evans, T.G. (2003). Accounting Theory-contemporary accounting issues. Thomson
Learning USA.
4. FASB. (1991). Original Pronouncements Accounting Standards. Vol. ll. 1991/1992.
Irwin, Homewood, Illinois, USA.
5. Hendriksen, E.S. & M.F, Van Breda. (1992). Accounting Theory, Irwin, Homewood,
Illinois, USA.
6. Schroeder, R.H, M.W Clark and J.M Cathey. (2009). Financial Accounting Theory
and Analysis: Text and Cases. John Willey & Sons. USA.
7. Watt, R.L. dan J.L. Zimmerman. (1986). Positive Accounting Theory, Prentice-Hall
International, Inc, Englewood Cliffs, NJ, USA.
8. Wolk, H.I., J.R. Francis, dan M.G. Tearney. (1991). Accounting Theory: A
Conceptual and institutional approach, South-Western Publishing Co, Cincinnati,
Ohio, USA.
9. Lihat Bahan Ajar Pertemuan 1 s.d. 16

5. TOPIK DAN BAHAN AJAR PER PERTEMUAN

SESI TOPIK BAHAN AJAR
1 Teori akuntansi dan 1. CD Bab 1; MG Bab 1 & 2.
perumusannya 2. Watts & Zimmerman. 1979. The demand for
and supply of accounting thoeries: The market
for excuses. The Accounting Review. LIV, 2:
273-305.
3. Hahn, W. (2007). Accounting research: An
analysis of theories explored in doctoral
dissertations and their applicability to Systems
Theory. Accounting Forum, Vol. 31, 305-322.
2 Rerangka konsepsual 1. CD Bab 5; MG Bab 5.
2. SFAC 5, 6, 7, 8
3. IASB. Framework for the preparation and
presentation of financial statements.
4. Whittington, G. (2008). Harmonisation or
discord? Theoritical role of the IASB
conceptual framework review. Journal of
Accounting and Public Policy, Vol. 27, 495-
502.
5. Shortridge, R.T. & Smith, P.A. (2009).
Understanding the changes in accounting
thought. Research in Accounting Regulation,
Vol.21, 11-18.
3 Value Relevance 1. Scott Bab 3, 5 & 6.
2. Ball, R. & Brown, P. (1968). An empirical
evaluation of accounting income numbers.

4 Teori pasar sekuritas dan riset
akuntansi berbasis Pasar
5 Teori akuntansi positif dan
konsekuensi ekonomi
6 Teori Agensi
Journal of Accounting Research, 6 (2): 159–
177.
3. Easton, P.D. & Harris, T.S. (1991). Earnings
as an explanatory variable for returns. Journal
of Accounting Research. Vol. 29, No. 1, 19-36.
4. Collins, D., Maydew, E. & Weiss, I. (1997).
Changes in the value-relevance of earnings
and book values over the past forty years.
Journal of Accounting and Economics 24 (1):
39-67.
5. Holthausen, R. & Watts, R. L. (2001). The
relevance of the value-relevance literature for
financial accounting standard setting. Journal
of Accounting and Economics, 31 (1-3): 3-75.
6. Barth, M.E., Beaver, W.H. & Landsmand,
W.R. (2001). The relevance of the value
relevance literature for financial accounting
standard setting: Another view. Journal of
Accounting and Economics, 31 (1-3): 77-104.
1. Scott Bab 4.
2. Kothari, S.P. (2001). Capital markets research
in accounting. Journal of Accounting and
Economics, 31 (1-3): 105-231.
3. Lee, C.M.C. (2001). Market efficiency and
accounting research: A discussion of ‘capital
market research in accounting’ by S.P.
Kothari. Journal of Accounting and
Economics, 31 (1-3): 233-253.
4. Negakis, C.J. (2005). Accounting and capital
markets research: A review. Managerial
Finance, 31, 2, 1-23.
1. Scott Bab 8; CD Bab 7
2. Jensen, M. (1976). Reflections on the state of
accounting research and the
3. regulation of accounting, Stanford Lectures in
Accounting 1976, Graduate
4. School of Business, Stanford University, 11-
19.
5. Watts & Zimmerman. (1990). Positive
accounting theory: A ten year perspective. The
Accounting Review, 65 (1): 131-156.
6. Christenson, C. (1983). The methodology of
positive accounting. The Accounting Review,
LVIII (1): 1-22.
7. Kabir, M.H. (2006). Positive accounting
theory, science and the controversie. Working
Paper. University of Dhaka.
1. Scott Bab 9
 2. Eisenhardt, K. (1989) Agency theory: An
assessment and review. Academy of
Management Review, 14 (1): 57-74.
3. Wright, P., Mukherji, A., Kroll, M.J. (2001).
A reexamination of agency theory
assumptions: extensions and extrapolations.
Journal of Socio-Economics, Vol. 30, 413–
429.
4. Saam, N.J. (2007). Asymmetry in information
versus asymmetry in power: Implicit
assumptions of agency theory? The Journal of
Socio-Economics, Vol. 36, 825–840
7 TUGAS -
8 UTS
9 Manajemen laba 1. Scott Bab 11
2. Fields, T.D., Lys, T.Z. & Vincent, L. (2001).
Empirical research on accounting choice.
Journal of Accounting and Economics, 31 (1-
3): 255-307.
3. Healy, P.M. & Wahlen, J.M. (1999). A review
of the earnings management literature and its
implications for standard setting. Accounting
Horizons 13 (4): 365-383.
4. Kothari, S.P., A.J. Leone & C.E. Wasley.
(2005). Performance matched discretionary
accrual measures. Journal of Accounting and
Economics, 39 (1): 163-197.
10 Teori regulasi dan penetapan 1. Scott Bab 12 & 13; CD Bab 3; MG Bab 4
standar 2. Fogarty, T.J., Hussein, M.E.A., & Ketz, J.E.
(1994). Political aspects of financial
accounting standard setting in the USA.
Accounting, Auditing and Accountability
Journal, Vol.7, No. 4, 24-46.
3. Saudagaran, S.M. & Diga, J.G. (2000). The
institutional environment of financial
reporting regulation in ASEAN. The
International Journal of Accounting, Vol. 35,
No. 1, 1-26.
4. Yuan, D., Hope, O.K., Jeanjean, T., &
Stolowy, H. (2007). Differences between
domestic accounting standards and IAS:
Measurement, determinants and implications.
Journal of Accounting and Public Policy, Vol.
26, 1–38.
11 Akuntansi sosial dan 1. CD Bab 8 & 9; MG Bab 9 Deegan, C. (2002).
lingkungan The legitimising effect of social and
 environmental disclosures–a theoretical
foundation. Accounting, Auditing &
Accountability Journal, Vol. 15, No. 3, 282 –
311.
2. Jones, M.J. (2010). Accounting for the
environment: Towards a theoretical
perspective for environmental accounting and
reporting. Accounting Forum. Vol. 34, 123-
138.
3. Deegan, C., Rankin, M. & Tobin, J. (2002). An
examination of the corporate social and
environmental disclosures of BHP from 1983-
1997: A test of legitimacy theory. Accounting,
Auditing and Accountability Journal, Vol 15,
No 3, 312-343.
4. Cunningham, S. Theoretical perspectives of
corporate environmental disclosures in annual
reports. Working Paper. Faculty of Business
and Law
5. Central Queensland University, Australia.
12 Akuntansi internasional dan 1. CD Bab 6; MG Bab 6
budaya 2. Gray, S.J. (1988). Towards a theory of cultural
influence on the development of accounting
systems internationally. Abacus. Vol. 24: 1-
15.
3. Sudarwan, M. & Fogarty, T.J. (1996). Culture
and Accounting in Indonesia: An Empirical
Examination. The International Journal of
Accounting, Vol. 31, No. 4, 463-481.
4. MacArthur, J.B. (1996). An Investigation into
the Influence of Cultural Factors in the
International Lobbying of the International
Accounting Standards Committee: The Case
of E32, Comparability of Financial
Statements. The International Journal of
Accounting, Vol. 31, No. 2, 213-237.
13 Masalah etika dalam akuntansi 1. MG Bab 8
2. Institut Akuntan Publik Indonesia. Kode etik
profesi akuntan publik.
3. IFAC. (2005). Code of ethics for professional
accountants. International Federation of
Accountants’ Ethics Committee.
4. Reiter, S. (1997). The ethics of care and new
paradigms for accounting practice.
Accounting, Auditing and Accountability
Journal, Vol. 10.
5. Armstrong, M.B., Ketz, J.E., Owsen, D.
(2003). Ethics education in accounting:
 moving toward ethical motivation and ethical
behavior. Journal of Accounting Education,
21, 1–16.
6. Velayutham, S. (2003). The accounting
profession’s code of ethics: Is it a code of
ethics or a code of quality assurance? Critical
Perspectives on Accounting, 14, 483–503.
7. Ahmed, A. (2010). Ethics in auditing and
ethical studies in different accounting bodies.
Working Paper. University of Dhaka,
Bangladesh.
14 Isu Pengukuran – Fair Value 1. Barlev, B. & Haddad, J.R. (2003). Fair value
accounting and the management of the firm.
Critical Perspectives on Accounting, vol.14,
383-415.
2. Barth, M.E., Landsman, W.R. & Wahlen, J.M.
(1995). Fair value accounting: Effects on
banks’ earnings volatility, regulatory capital
and value of contractual cash flows. Journal of
Banking and Finance, 19, 577-605.
3. Sunder, Shyam. (2008). Econometrics of fair
values. Accounting Horizons, 22 no.1, 111-
125.
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16 UAS