Tren dalam

Akuntansi
Section Break
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 Adolf J.H. Ethoven (1995) dalam Accounting Research Monograph No.5 yang berjudul
“Mega Accounting Trends” , bedasarkan mega Trend 2000-nya Naisbitt, ia merefleksikan
megatrend akuntansi akan menghadapi persoalan sebagai berikut :

Perlunya akuntansi memberikan pengukuran efisiensi dan

produktivitas.

Perlunya keterpaduan akuntansi dengan bidang dan

disiplin lainnya.

Perlunya mengidentifikasi, mengukur, dan

melaporkan informasi yang lebih relevan.
Enthoven menganjurkan penyempurnaan infrastruktur akuntansi agar
bisa memenuhi tuntutan tren tersebut
Penyempurnaan system pendidikan, pelatihan, dan
riset dalam bidang akuntansi.

Struktur dan persyaratan sosio ekonomi dan budaya.

Persyaratan legal, status, dan persyaratan lainnya

dalam profesi akuntan.

Praktik profesi dan kelembagaan akuntansi.

Tren yang dibuat oleh Enthoven ini beranjak dari megatrendnya naissbitt yaitu

1. Dunia akan bergerak dari ekonomi nasional ke ekonomi global.

2. Dasar pemikiran orang akan beralih dari skup jangka pendek ke skup
jangka panjang.
3. Ciri masyarakat kita akan beralih dari masyarakat industry ke
masyarakat informasi.
4. Struktur organisasi akn berubah dari yang bersifat hierarki dengan inti
kekuasaan ke struktur organisasi yang bersifat jaringan atau net-
working, kekuasaan sudah tidak dikedepankan lagi.
5. Pilihan semakin banyak sehingga masyarakat beralih dari dua pilihan
ke pilihan banyak.
6. Pertumbuhan ekonomi akan beralih dari dunia bagian utara ke bagian
selatan.
7. Keterlibatan politik masyarakat akan beralih dari demokrasi perwakilan
ke democrasi partiisipasi.
8. Dari bantuan institusi ke mandiri
9. Kemajuan teknologi akan beralih dari teknologi keras ke teknologi
lunak.
10. Kekuasaan akan beralih dari sebtralisasi ke desentralisasi.
 Patrice Aburdene menulis sebuah buku
Megatrends 2010 (2005). Beliau mengemukakan
paling tidak ada tujuh kecenderungan bisnis yang
tentu nantinya akan mempengaruhi profesi
akuntansi. Dan Teori akuntansi ke 7 Megatrend
adalah:
o Kekuatan Spiritual (the Power of Spirituality)
o Munculnya Kapitalisme yang sadar (the Down of Conscious Capitalism)
o Pemimpin lahir dari level tengah (Leading from the Middle)
o Bisnis Spiritual (Spirituality in Business)
o Konsumen berbasis Nilai (The Value-Driven Consumer)
o Gelombang Solusi Kesadaran (The Wave of Conscious Solutions)
oBoomnya investasi pada perusahaan yang memiliki tanggung jawab social (The Socially Responsibility Investment boom)`
 Beberapa Topik Baru Dalam Akuntansi

Perkembangan terakhir yang masih terus menjadi

bahan riset dan pengembangan bidang akuntansi
yang menjadi trend di antaranya adalah :

a. Akuntansi internasional
b. Akuntansi islam
c. Akuntansi SDM
d. Triple entry accounting system
e. Employee reporting
f. Value added reporting
g. Akuntansi perilaku
h. Multi disciplines paradigm
i. Akuntansi dan pembangunan berkelanjutan
j. Hipotesis pasar efisien
Modern Portfolio k. Krisis akuntansi
Designed
Riset Akuntansi
Revolusi Feyerabend
Feyerabend (1975) menilai tidak ada suatu
metode tunggal dalam mendapatkan ide,dia justru
datang dari berbagai upaya intelektual bahkan bisa dari
dialog dengan setan atau magic,ia menambahkan
sebagai berikut:
‘’kontruksi rasional menganggap kebijakan
ilmiah dasar menjadi jaminan,ternyataa hal itu tidak
menunjukan bahwa lebih baik dari kebijakan atau
kwaskitaaan dari tukang sihir(withches) dan tukang
nujum (warlocks).’’
Dengan demikian ,menurut feyerabend,semua
pendekatan yang dilakukan untuk mencari kebenaran
adalah valid.

Pada tahun 1977, sebenarnya SOATATA (Statement on

Accounting Theory and Theory acceptance) yang
dikeluarkan AAA telah mengidentifikasikan tiga bidang
untuk membahas teori akutansi :(1) pendekatan klasik
atau true income/inductive approach. (2) decision
usefulness approach ; (3) information/economics
approach.
 George Ritzer kemudian memperluas domain ini dan jika dikombinasikan keduanya maka akan lahir enam
paradigma akutansi sebagai berikut :

1. The Anthropologica/inductive paradigon

Dianggap bahwa akutansi (berfungsi, memfokuskan) mengutamakan hubungan accountability di antara berbagai pihak yang berkepentingan.

2. The Thrue income / deductive paradigm

Akutansi dianggap sebagai salah satu alat ukur yang tepat untuk menilai laba.

3. The decision usefulness/decision model paradigm

Media atau alat dalam proses pengambilan keputusan sehingga teori akutansi harus menggunakan konsep yang mendukung proses
pengambilan keputusan yang tepat disinilah antara lain dianggap “current cash equivalent” sebagai alat ukur yang ideal

4. The decision usefulness/aggregate market bebavior paradigm

Dalam paradigma ini disebut bahwa yang menjadi sorotan akutansi adalah tentang reaksi pasar terhadap data dan angka-angka akutansi.

5. The dicision usefulness/decision maker/individual user paradigm

Dalam paradigma ini disebut bahwa akutansi itu dianggap mempuyai pengaruh pada perilaku individu (individual bebavior) bukan reaksi pasar
(aggregate bebavior) seperti diatas.

6. The information/economics paradigm

Dalam paradigm ini disebutkan bahwa kerangka dalam menentukan nilai suatu perubahan dalam sistem informasi untuk mengambil
keputusan-keputusan individu harus melihat nilai ekonomis atau cost benefit-nya.
 Penelitian di Bidang Akuntansi

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