8. Impact of the Western Worldview

8. Impact of the Western Worldview and Values on the Framework of Conventional Accounting
Modern corporate accounting is the result of the development of accounting in industrial and capitalistic environments.
Tinker et al. (1982) observe that contemporary accounting assumes a marginalist economic theory representing
a utility-based concept of value. They assert that individualism and ‘objective’ market price based on a
utility-based concept of value is the result of a realist ontology of accounting in which an objective truth exists
independent of the subject. They use a dialectical materialist epistemology of accounting to expose the partisan
role played by accounting in social conflict rather than being objective and value-free as held out to be by positive
accounting theorists.
Gray et al. (1996) are of the view that conventional (Anglo-American) accounting is justifiable only by reference
to the conception of a ‘pristine liberal economic democracy by which Western developed nations, especially North
America, Britain and Australia, could be conceptualised” (p 15). Although the pristine form of the liberal economic
democracy does not exist in these countries, these values, they opine are integral to the notion of contemporary
Western civilization.
Arrington (1990), considers that accounting is implicated with the negative consequences of modernity through its
orthodox rationality and its preoccupation with the search for an objective reality for its own sake. He suggests
accounting knowledge should be based on solidarity i.e. that which is useful to the community.
Gallhofer & Haslam (1995) accuse the Benthamite (modern) accounting of focusing attention on profit in Western
capitalistic economies, a focus that isolates corporate agency by expressing it in purely financial terms and which
deflects attention from its social, economic and political consequences. An alternative post modern view is would
conceive the accounting construct as an obsolete product of modernity which has lost all relationship to the economic
reality it purports to represent. The only meaning left in annual accounts therefore, is the aesthetic signification,
which vaunts the idea of balanced accounts, which complements the visual design of contemporary annual
reports. They further consider that accounting as an instrument of the modernist project has subjugated human
beings to the control of a discipline that privileges numbers in the construction of social reality.
From the above brief citations, it is clear that conventional accounting is the product of modernity and is value
based. The result is that the objectives, characteristics and consequences of accounting reflect these values and
norms. The materialist worldview and its related concepts of materialism, democracy, individualism, utilitarianism,
liberalism and freedom, and empiricism and secularism leads to certain related economic norms. For example,
(See figure 2) the materialist worldview and individualism give rise to the primacy of profits/ wealth and sanctity of
private property to the extent that it can be disposed off in any manner (e.g. by destroying it or giving it by
inheritance to a dog). The values of democracy and utilitarianism gives rise to consumerism and deregulated free
market competition as sacred economic norms. Further, secularism and empiricism results in the absence of any
religiously sanctioned moral norms in society (except those from abstract notions of natural justice). These economic
norms (which are sometime legislated into legal codes) in turn reflect on the objectives and nature of
conventional accounting.
For example, the primacy of profit and wealth leads to the conventional accounting objective of providing information
for finance providers to make decisions, which will increase their wealth (the decision usefulness objective).
The characteristics of objectivity, neutrality, historical cost, entity, going concern and monetary measurement are
all geared towards the financial enrichment of shareholders and creditors even at the expense of damaging social
and environmental consequences (a result of taking sanctity of individual freedom and private property rights to
extremes). In addition the concepts and principles of conventional accounting also reflect the Western value and
norms.

Hasil (Bahasa Indonesia) 1:

8. Impact of the Western Worldview and Values on the Framework of Conventional AccountingModern corporate accounting is the result of the development of accounting in industrial and capitalistic environments.Tinker et al. (1982) observe that contemporary accounting assumes a marginalist economic theory representinga utility-based concept of value. They assert that individualism and ‘objective’ market price based on autility-based concept of value is the result of a realist ontology of accounting in which an objective truth existsindependent of the subject. They use a dialectical materialist epistemology of accounting to expose the partisanrole played by accounting in social conflict rather than being objective and value-free as held out to be by positiveaccounting theorists.Gray et al. (1996) are of the view that conventional (Anglo-American) accounting is justifiable only by referenceto the conception of a ‘pristine liberal economic democracy by which Western developed nations, especially NorthAmerica, Britain and Australia, could be conceptualised” (p 15). Although the pristine form of the liberal economicdemocracy does not exist in these countries, these values, they opine are integral to the notion of contemporaryWestern civilization.Arrington (1990), considers that accounting is implicated with the negative consequences of modernity through itsorthodox rationality and its preoccupation with the search for an objective reality for its own sake. He suggestsaccounting knowledge should be based on solidarity i.e. that which is useful to the community.Gallhofer & Haslam (1995) accuse the Benthamite (modern) accounting of focusing attention on profit in Westerncapitalistic economies, a focus that isolates corporate agency by expressing it in purely financial terms and whichdeflects attention from its social, economic and political consequences. An alternative post modern view is wouldconceive the accounting construct as an obsolete product of modernity which has lost all relationship to the economicreality it purports to represent. The only meaning left in annual accounts therefore, is the aesthetic signification,which vaunts the idea of balanced accounts, which complements the visual design of contemporary annualreports. They further consider that accounting as an instrument of the modernist project has subjugated humanbeings to the control of a discipline that privileges numbers in the construction of social reality.From the above brief citations, it is clear that conventional accounting is the product of modernity and is valuebased. The result is that the objectives, characteristics and consequences of accounting reflect these values andnorms. The materialist worldview and its related concepts of materialism, democracy, individualism, utilitarianism,liberalism and freedom, and empiricism and secularism leads to certain related economic norms. For example,(Lihat gambar 2) pandangan dunia materialis dan individualisme menimbulkan keutamaan keuntungan / kekayaan dan kesucianproperti pribadi sejauh bahwa itu dapat dibuang dengan cara apapun (misalnya dengan menghancurkan itu atau memberikan olehwarisan untuk anjing). Nilai-nilai demokrasi dan utilitarianisme memberikan naik ke konsumerisme dan deregulasi gratispersaingan pasar sebagai norma-norma ekonomi yang suci. Lebih lanjut, sekularisme dan empirisme hasil dalam ketiadaan salahagama sanksi norma-norma moral dalam masyarakat (kecuali orang-orang dari pengertian abstrak keadilan). Ini ekonominorma-norma (yang kadang-kadang menunjuk ke kode hukum) pada gilirannya merenungkan tujuan dan sifatAkuntansi konvensional.Sebagai contoh, keutamaan keuntungan dan kekayaan mengarah ke tujuan akuntansi konvensional menyediakan informasiuntuk penyedia keuangan untuk membuat keputusan, yang akan meningkatkan kekayaan mereka (keputusan kegunaan tujuan).Karakteristik objektivitas, netralitas, sejarah biaya, entitas, akan perhatian dan pengukuran moneterSemua diarahkan pengayaan keuangan pemegang saham dan kreditur bahkan pada biaya merusak sosialdan konsekuensi lingkungan (akibat dari kesucian mengambil kebebasan individu dan hak milik pribadiekstrem). Selain konsep dan prinsip akuntansi konvensional juga mencerminkan nilai Barat dannorma-norma.

Hasil (Bahasa Indonesia) 2:

8. Dampak Worldview Barat dan Nilai dalam Rangka Konvensional Akuntansi
akuntansi perusahaan modern merupakan hasil dari pengembangan akuntansi di lingkungan industri dan kapitalistik.
Tinker et al. (1982) mengamati bahwa akuntansi kontemporer mengasumsikan teori ekonomi marginalist mewakili
konsep-utilitas berbasis nilai. Mereka menegaskan bahwa individualisme dan 'obyektif' harga pasar berdasarkan pada
konsep-utilitas berbasis nilai adalah hasil dari ontologi realis akuntansi di mana kebenaran obyektif ada
independen dari subjek. Mereka menggunakan epistemologi materialis dialektis akuntansi untuk mengekspos partisan
peran yang dimainkan oleh akuntansi dalam konflik sosial bukannya obyektif dan bebas nilai dimiliki menjadi oleh positif
ahli teori akuntansi.
Gray et al. (1996) yang berpandangan bahwa konvensional akuntansi (Anglo-Amerika) dibenarkan hanya dengan mengacu
pada konsepsi 'demokrasi ekonomi liberal murni dimana negara-negara maju Barat, terutama Utara
Amerika, Inggris dan Australia, dapat dikonseptualisasikan "(p 15). Meskipun bentuk murni dari ekonomi liberal
demokrasi tidak ada di negara-negara, nilai-nilai ini, mereka berpendapat merupakan bagian integral dari gagasan kontemporer
peradaban Barat.
Arrington (1990), menganggap bahwa akuntansi terlibat dengan konsekuensi negatif dari modernitas melalui
ortodoks rasionalitas dan keasyikan dengan mencari realitas objektif untuk kepentingan diri sendiri. Dia menyarankan
pengetahuan akuntansi harus didasarkan pada solidaritas yaitu bahwa yang berguna untuk masyarakat.
Gallhofer & Haslam (1995) menuduh akuntansi (modern) utilitaris memfokuskan perhatian pada keuntungan di Western
ekonomi kapitalistik, fokus yang mengisolasi lembaga perusahaan dengan mengungkapkan hal itu dalam hal keuangan murni dan yang
mengalihkan perhatian dari, konsekuensi sosial ekonomi dan politiknya. Pandangan post modern alternatif akan
hamil konstruk akuntansi sebagai produk usang modernitas yang telah kehilangan semua hubungan dengan ekonomi
realitas itu dimaksudkan untuk mewakili. Satu-satunya makna yang tersisa di rekening tahunan karena itu, adalah arti estetika,
yang vaunts ide rekening seimbang, yang melengkapi desain visual kontemporer tahunan
laporan. Mereka lebih menganggap bahwa akuntansi sebagai alat proyek modernis telah ditundukkan manusia
makhluk dengan kontrol disiplin yang nomor hak dalam pembangunan realitas sosial.
Dari kutipan singkat di atas, jelaslah bahwa akuntansi konvensional adalah produk modernitas dan adalah nilai
berbasis. Hasilnya adalah bahwa tujuan, karakteristik dan konsekuensi dari akuntansi mencerminkan nilai-nilai dan
norma-norma. Pandangan dunia materialis dan konsep terkait materialisme, demokrasi, individualisme, utilitarianisme,
liberalisme dan kebebasan, dan empirisme dan sekularisme menyebabkan norma-norma ekonomi istimewa tertentu. Sebagai contoh,
(Lihat gambar 2) pandangan dunia materialis dan individualisme menimbulkan keutamaan keuntungan / kekayaan dan kesucian
milik pribadi sejauh bahwa hal itu dapat dibuang dengan cara apapun (misalnya dengan merusak atau memberikan dengan
warisan untuk anjing). Nilai-nilai demokrasi dan utilitarianisme menimbulkan konsumerisme dan deregulasi gratis
persaingan pasar sebagai norma ekonomi suci. Selanjutnya, sekularisme dan empirisme hasil dalam tidak adanya
norma-norma moral agama sanksi dalam masyarakat (kecuali yang dari gagasan abstrak keadilan alam). Ini ekonomi
norma (yang kadang-kadang disahkan menjadi aturan hukum) pada gilirannya merefleksikan tujuan dan sifat
akuntansi konvensional.
Misalnya, keunggulan keuntungan dan kekayaan mengarah ke tujuan akuntansi konvensional memberikan informasi
bagi penyedia keuangan untuk membuat keputusan, yang akan meningkatkan kekayaan mereka (tujuan keputusan kegunaan).
Ciri-ciri objektivitas, netralitas, biaya historis, entitas, going concern dan pengukuran moneter
semua diarahkan pada pengayaan keuangan pemegang saham dan kreditur bahkan dengan mengorbankan sosial merusak
konsekuensi dan lingkungan ( akibat dari mengambil kesucian kebebasan individu dan hak milik pribadi untuk
ekstrem). Selain konsep dan prinsip-prinsip akuntansi konvensional juga mencerminkan nilai Barat dan
norma.