The Problem: The Globalisation of A

The Problem: The Globalisation of Anglo-American Accounting in Diverse Cultures and
Environments
A number of researches have so far indicated that there is a relationship between accounting and culture (Gray,
1988; AlHashim & Arpan, 1992; Perera, 1989). This has given rise to the question whether the “Western” Anglo-
American accounting (from here on referred to as conventional accounting) theory and practice is the appropriate
system to be accepted without question by all other cultures and people of the world (Wallace 1990a). Initial
research (e.g. Hove, 1986) has indicated that it is not, although the extent to which Western accounting is relevant
or otherwise is a matter of debate (Baydoun & Willet, 1995). The implication seems to be that one idiosyncratic
system of accounting cannot be transplanted into another cultural environment to take root in that culture without
causing dysfunctional effects on the host culture and society.
Despite this, in recent years, there have been pressures1 on developing countries with different cultures, religions,
social, business and political environments to adopt the conventional accounting principles and standards. Consequently,
their underlying philosophy is adopted without any or with negligible modification in the name of globalisation.
These ‘pressures’ have been in the guise of; (i) Harmonisation of international accounting standards by the IASC
(Taylor, 1987;Wallace, 1990b), (ii) the operations of multinational audit firms and their clients the multinational
corporations, and (iii) the professional education imparted through the examination and qualification exporting
accounting bodies of the UK e.g. ACCA and CIMA (Briston & Kedslie, 1997).
However, the spread of “Western” consumerism (Ahmed, 1992) and capitalism over the globe is not without its
opponents. The resurgence of religion especially Islam in Muslim societies, questions the socio-economic values of
Western capitalism and attempts to reintroduce and further develop its own socio-economic system in line with its
own worldview. The author considers that the Islamic economic system needs an alternative accounting system
that represents the Islamic perspective. This would provide appropriate information, which hopefully would induce
user behaviour consistent with the Islamic worldview. The case for such an “Islamic Accounting” would be
strengthened, if it can be shown that conventional accounting operates from a framework of values, which are
inconsistent with Islamic values. This would explain (at least partly) why conventional accounting is not appropriate
for Islamic organisations and users who operate on a different paradigmatic level. This research is an attempt to
uncover this framework by a critical re-examination of the principles, norms, objectives and normative values
which underlie conventional Anglo-American accounting.
3. Worldviews, Values and Their Impact on Economic Objectives, Norms and Accounting
A worldview (weltanschauung) can be thought of as the set of implicit and explicit assumptions about the origin
of the universe and the nature and purpose of human life (Chapra, 1992). The worldview controls the “nature of
man’s reflections on almost any subject” (Chapra, 1996, p 6). Differences in world-view can lead to differences in
economic values and norms, which in turn affects accounting.
According to Haralambos & Holborn (1995), values are beliefs that “something is good and desirable” (p5).
Values define what is important and consequently what is worth striving for. Norms, on the other hand, are the
guidelines that guide conduct in particular situations. Norms are said to define “what is acceptable and appropriate
behaviour in particular circumstances” (ibid, p5).
It can thus be seen that the three terms namely the worldview, values and norms constitute the thought/ behaviour
interface. Worldview is at the most general level, values at a more detailed level and finally norms at a very
detailed, specific level. Every society has a shared worldview, norms and values, which give it its distinctiveness
and cultural identity and delineate it from other societies and cultures. The group, which shares this cultural identity,
could be of national, regional, ethnic or linguistic origins. However, when similar norms and values transcend
International Journal of Islamic Financial Services Vol. 2 No.2
geographical, linguistic and even ethnic boundaries, the society tend to become a civilization, even if these linguistic,
ethnic and geographical traditions remain intact among the group sharing this ‘civilizational’ identity.
The author differentiates two civilizations here, the Western (Anglo-American/Western European) and Islamic2
civilizations. The differences in the worldviews, values and norms between the two civilizations are in part due to
their sources. The West takes its values from philosophical thought3 although it cannot be denied that Western
values have been influenced by Judeo-Christian religion (Russell, 1995). Despite this, however, 20th Century Westerners
seem to be moving away from religion (Ashford & Timms, 1992). On the other hand, Islamic civilization
sources its values from its religious scriptures, the Qur’an and Sunnah, although the Muslim society has not been
immune to Western philosophical developments and influence e.g. the influence of platonic and Aristotelian thought
on early Islamic theology lead to the develop of “ Kalam”.
In recent times, for example, these influences have been through the media agencies such as e.g. CNN, BBC, Sky,
etc. have an overwhelming penetration in Asia and their viewers do not have matching quality of local media. So,
their people are exposed to Western images, thought processes and advertising, which all work at a subconscious
level day by day.
A caveat is in order before discussing the Western worldview and values. The author recognises that like other
societies, Western society is not monolithic and homogenous but reflects a continuum of values. For example,
individualism and consumer culture prevails in most parts of the USA, a more communitarian approach is recognised
in, for example, the Rhine model of capitalism in Germany and other parts of continental Europe, where
maximisation of profits and shareholder wealth is not the main objective. The former Warsaw pact countries were
at least until recently more socialistic in approach. The study by Ashford & Timms (1992), for example, indicates
wide disparities among respondents in Western European countries surveyed regarding attitudes to religion, politics
and other social matters.
Nevertheless, certain fundamental beliefs such as democracy, materialism, secularism and utilitarianism still pervade
Western values and thought and can be considered root metaphors of being ‘Western’. Haralambos &
Holborn (1995), for example, note that materialism and individual achievement have been suggested as major
values in Western industrial society. The notions of democracy, liberalism and secularism are some of the values,
which underlie Western society and in turn affect economic behaviour and accounting. Other values include
individualism, consumerism and empiricism. Certain newer values such as environmentalism, pluralism and gender
equality are becoming more mainstream, but cannot, as yet, be considered core values and therefore will not be
discussed.
4. The Western Worldview
The author considers the Western Worldview as a basically materialist worldview, in that it is mostly sceptical
towards the concept of life after death. Even when there is a belief in God or a spiritual being, it does not seem to
influence economic or political behaviour to any great extent. Thus, religion to the Occident:
“.....means a way of spending an hour or so on Sundays in practices which give him some support and
strength in dealing with the problems of daily life, and which encourages him to be friendly towards
other persons and to maintain the standards of sexual propriety4 ; it has nothing to do with commerce
or economics or politics or industrial relationships....or may even look upon religion as an opiate
developed by exploiters of the common people in order to keep them in subjection”.
(as quoted in Haneef, 1997)
International Journal of Islamic Financial Services Vol. 2 No.2
Church attendance in the UK is on a steady decline. The successive scandals about the clergy results in a sense of
foreboding in the British public. So, spirituality is sacrificed.
A more atheistic materialist Western view (e.g. Marxist) would hold that “matter is the primordial or fundamental
constituent of the Universe, which is not governed by intelligence, purpose or final causes” (Chapra, 1992, p22).
The consequence of this worldview is that material wealth and sensuous pleasures become the greatest values one
could seek or attain. This in turn becomes the basis for the increasing commercial consumer culture in economics
and shareholder wealth maximisation concepts in accounting.
4.1 Democracy and Popular Sovereignty
According to Held (1996) democracy means “‘a form of government in which, in contradistinction to monarchies
and aristocracies, the people rule” (p1). The word is derived from the root Greek works demos (people) and
kratos (rule). Democracy is said to have developed in the classical model in Athens around 500 BC.
Although Greek Philosophers developed the ideals of freedom, equality, respect for Law and Justice, democracy
developed into the modern form through the social contract theories of Hobbes, Locke and Rousseau and ended up
in the modern liberal form through the writings of John Stuart Mill. (McClelland, 1996)
John Locke’s (1632-1704) work is perhaps the most important for understanding the construction of the modern
liberal economic state. His political philosophy was based on the laws of Nature, which reason and experience
suggest (according to him) will provide the best practical policy

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Masalah: Globalisasi Anglo-Amerika akuntansi dalam beragam budaya danLingkunganSejumlah penelitian telah sejauh ini menunjukkan bahwa ada hubungan antara akuntansi dan budaya (abu-abu,1988; AlHashim & Arpan, 1992; Perera, 1989). Ini telah memunculkan pertanyaan apakah "Barat" Anglo -Amerika Akuntansi (dari sini pada disebut secara konvensional akuntansi) teori dan praktek yang tepatsistem akan diterima tanpa Pertanyaan oleh semua budaya dan masyarakat dunia (Wallace 1990a). AwalPenelitian (misalnya Hove, 1986) telah menunjukkan bahwa itu adalah tidak, meskipun sejauh akuntansi Barat yang relevanatau sebaliknya bahan perdebatan (Baydoun & Willet, 1995). Tampaknya implikasinya adalah bahwa seseorang yang istimewasistem akuntansi tidak dapat ditransplantasikan ke lingkungan budaya lain untuk berakar dalam budaya itu tanpamenyebabkan disfungsional efek pada tuan rumah budaya dan masyarakat.Meskipun demikian, dalam beberapa tahun terakhir, telah terjadi pressures1 pada negara-negara berkembang dengan budaya yang berbeda, agama,sosial, bisnis dan politik lingkungan untuk mengadopsi prinsip-prinsip akuntansi yang konvensional dan standar. Akibatnya,filosofi dasar mereka diadopsi tanpa atau dengan modifikasi yang diabaikan dalam nama globalisasi.'Tekanan' ini telah di kedok; (i) harmonisasi standar akuntansi internasional oleh IASC(Taylor, 1987;Wallace, 1990b), (ii) operasi multinasional audit perusahaan dan klien mereka multinasionalperusahaan, dan (iii) pendidikan profesional disampaikan melalui pemeriksaan dan mengekspor kualifikasibadan-badan Akuntansi UK misalnya ACCA dan CIMA (Briston & Kedslie, 1997).Namun, penyebaran konsumerisme "Barat" (Ahmed, 1992) dan kapitalisme atas dunia bukanlah tanpa nyalawan. Kebangkitan agama Islam terutama dalam masyarakat Muslim, pertanyaan nilai-nilai sosio-ekonomiKapitalisme Barat dan upaya untuk memperkenalkan dan selanjutnya mengembangkan sistem sosio-ekonomi sendiri sejalan dengan yangpandangan sendiri. Penulis menganggap bahwa sistem ekonomi Islam membutuhkan sistem akuntansi alternatifyang mewakili perspektif Islam. Ini akan memberikan informasi yang tepat, yang mudah-mudahan akan menginduksiperilaku pengguna konsisten dengan pandangan dunia Islam. Kasus seperti "Islam akuntansi" akandiperkuat, jika dapat ditunjukkan bahwa konvensional akuntansi beroperasi dari kerangka nilai-nilai, yangkonsisten dengan nilai-nilai Islam. Ini akan menjelaskan (setidaknya sebagian) mengapa akuntansi konvensional tidak tepatuntuk pengguna dan organisasi Islam yang beroperasi pada tingkat paradigmatik yang berbeda. Penelitian ini merupakan upaya untukmengungkap kerangka kerja ini oleh pemeriksaan ulang kritis prinsip, norma, tujuan dan nilai-nilai yang normatifwhich underlie conventional Anglo-American accounting.3. Worldviews, Values and Their Impact on Economic Objectives, Norms and AccountingA worldview (weltanschauung) can be thought of as the set of implicit and explicit assumptions about the originof the universe and the nature and purpose of human life (Chapra, 1992). The worldview controls the “nature ofman’s reflections on almost any subject” (Chapra, 1996, p 6). Differences in world-view can lead to differences ineconomic values and norms, which in turn affects accounting.According to Haralambos & Holborn (1995), values are beliefs that “something is good and desirable” (p5).Values define what is important and consequently what is worth striving for. Norms, on the other hand, are theguidelines that guide conduct in particular situations. Norms are said to define “what is acceptable and appropriatebehaviour in particular circumstances” (ibid, p5).It can thus be seen that the three terms namely the worldview, values and norms constitute the thought/ behaviourinterface. Worldview is at the most general level, values at a more detailed level and finally norms at a verydetailed, specific level. Every society has a shared worldview, norms and values, which give it its distinctivenessand cultural identity and delineate it from other societies and cultures. The group, which shares this cultural identity,could be of national, regional, ethnic or linguistic origins. However, when similar norms and values transcendJurnal Internasional jasa keuangan Islam Vol. 2 No.2batas-batas geografis, linguistik dan bahkan etnis, masyarakat cenderung menjadi peradaban, bahkan jika ini linguistik,etnis dan geografis tradisi tetap utuh antara kelompok berbagi identitas 'peradaban' ini.Penulis membedakan kedua peradaban di sini, Barat (Anglo-Saxon-Amerika/Barat di Eropa) dan Islamic2peradaban. Perbedaan dalam pandangan dunia, nilai-nilai dan norma-norma antara kedua peradaban sebagian karenasumber-sumber mereka. Barat mengambil nilai-nilai dari filosofis thought3 meskipun tidak dapat disangkal bahwa Baratnilai-nilai telah dipengaruhi oleh agama Judeo-Kristian (Russell, 1995). Meskipun ini, namun, abad ke-20 orang Barattampaknya bergerak menjauh dari agama (Ashford & Timms, 1992). Di sisi lain, peradaban Islamsumber nilai-nilai dari Alkitab yang religius, Al Qur'an dan Sunnah, meskipun masyarakat Muslim belumkebal terhadap perkembangan falsafah Barat dan pengaruh misalnya pengaruh Platonis dan Aristotelian pikirpada awal teologi Islam memimpin mengembangkan "Kalam".Dalam beberapa kali, misalnya, pengaruh tersebut telah melalui media agensi seperti misalnya CNN, BBC, langit,dll memiliki penetrasi yang luar biasa di Asia dan pemirsa mereka tidak memiliki pencocokan kualitas media lokal. Jadi,orang-orang mereka yang terkena gambar Barat, proses berpikir dan periklanan, yang semuanya bekerja di bawah sadartingkat hari.Pengecualian adalah agar sebelum membahas pandangan dunia Barat dan nilai-nilai. Penulis mengakui bahwa seperti lainmasyarakat, masyarakat Barat tidak monolitik dan homogen tetapi mencerminkan sebuah kontinum dari nilai-nilai. Misalnya,budaya individualisme dan konsumen yang berlaku di sebagian besar AS, pendekatan komunitarian lebih diakuidalam, misalnya, model Rhine kapitalisme di Jerman dan bagian lain dari benua Eropa, manaTechnical Publications keuntungan dan kekayaan pemegang saham bukanlah tujuan utama. Negara-negara Pakta Warsawa mantansetidaknya sampai baru-baru ini lebih sosialis dalam pendekatan. Studi Ashford & Timms (1992), misalnya, menunjukkanlebar kesenjangan antara responden dalam negara-negara Eropa Barat yang disurvei mengenai sikap agama, politikdan masalah-masalah sosial lainnya.Namun demikian, keyakinan fundamental tertentu seperti demokrasi, materialisme, sekularisme dan utilitarianisme masih menyerapNilai-nilai Barat dan pikiran dan dapat dianggap sebagai metafora akar menjadi 'Barat'. Haralambos &Holborn (1995), sebagai contoh, perhatikan bahwa materialisme dan pencapaian individu telah diusulkan sebagai Mayornilai-nilai di barat masyarakat industri. Pengertian tentang demokrasi, liberalisme dan sekularisme adalah beberapa nilai-nilai,yang mendasari masyarakat Barat dan pada gilirannya mempengaruhi perilaku ekonomi dan akuntansi. Nilai-nilai lain meliputiindividualisme, konsumerisme dan empirisme. Nilai-nilai tertentu baru seperti environmentalisme, pluralisme dan jenis kelaminkesetaraan menjadi lebih mainstream, tetapi tidak bisa, belum, dianggap nilai-nilai inti dan karena itu tidak akandibahas.4 pandangan Barat.Penulis menganggap pandangan dunia Barat sebagai pandangan dunia materialis pada dasarnya, karena merupakan sebagian besar skeptismenuju konsep kehidupan setelah kematian. Bahkan ketika ada kepercayaan kepada Tuhan atau rohani menjadi, itu tampaknya tidakmempengaruhi perilaku ekonomi atau politik untuk sebagian besar apa pun. Dengan demikian, agama untuk menggambarkan:".. .means cara untuk menghabiskan satu jam atau hari Minggu seterusnya dalam praktek-praktek yang memberinya dukungan dankekuatan dalam berurusan dengan masalah-masalah kehidupan sehari-hari, dan yang mendorong dia untuk bersikap ramah terhadaporang lain dan untuk mempertahankan standar seksual propriety4; tidak ada hubungannya dengan perdaganganatau ekonomi atau politik atau industri hubungan... atau mungkin bahkan memandang agama candudikembangkan oleh penghisap rakyat jelata agar ditaklukkan".(seperti dikutip dalam Haneef, 1997)Jurnal Internasional jasa keuangan Islam Vol. 2 No.2Hadir di gereja di Inggris adalah pada penurunan yang stabil. Skandal berturut-turut tentang hasil rohaniwan rasaalam mencekam dalam publik Inggris. Jadi, spiritualitas dikorbankan.Materialis lebih ateistik dibarat (misalnya Marxis) berpendapat bahwa "masalah adalah primordial atau dasarkonstituen alam semesta, yang tidak diatur oleh kecerdasan, tujuan, atau penyebab terakhir"(Chapra, 1992, p22).Konsekuensi dari pandangan ini adalah kekayaan materi tersebut dan sensual kesenangan menjadi satu nilai terbesarbisa mencari atau mencapai. Ini kemudian menjadi dasar dari budaya konsumen komersial peningkatan ekonomidan konsep-konsep Technical Publications kekayaan pemegang saham dalam akuntansi.4.1 demokrasi dan kedaulatan populerMenurut diadakan (1996) demokrasi berarti "' bentuk pemerintah yang berlainan monarki-monarkidan aristocracies, orang-orang pemerintahan"(p1). Kata berasal dari akar bahasa Yunani karya demo (orang) danKratos (aturan). Demokrasi dikatakan telah mengembangkan model klasik di Athena sekitar 500 SM.Meskipun filsuf Yunani dikembangkan cita-cita kebebasan, kesetaraan, menghormati hukum dan keadilan, demokrasidikembangkan menjadi bentuk modern melalui kontrak sosial teori Hobbes, Locke dan Rousseau dan berakhirdalam bentuk liberal modern melalui tulisan-tulisan dari John Stuart Mill. (McClelland, 1996)John Locke (1632-1704) kerja adalah mungkin yang paling penting untuk memahami konstruksi modernkeadaan ekonomi yang liberal. Filosofi politiknya berdasarkan hukum alam, yang alasan dan pengalamanmenyarankan (menurut dia) akan memberikan kebijakan praktis terbaik