COURSE OUTLINE

COURSE
CODE
CREDITS
LECTURERS

:-

: MULTIPARADIGM ACCOUNTING
:3
: ALI DJAMHURI PHD , DR. ARI KAMAYANTI

Course Description
This course aims to explain and give understanding about various worldviews
(multiparadigm) of seeing accounting in its social context. By understanding the
various paradigms, accounting and its impact on politics, society, culture and
information technology, can be developed and emancipated. Students would be able to
enrich themselves with sufficient knowledge of positivism, interpretivism, critical and
postmodern paradigms and hence they would be able not just to understand
accounting within each paradigm but also to create accounting according to the
paradigm they choose.
COURSE OBJECTIVE
The course is expected to help students achieve (1) understanding that it is humans
obligation to God to develop accounting (2) understanding that accounting discipine
and practices are intertwined with various world views; (2) enrichment of oneself with
stock of accounting world views (3) continuous improvement of oneself (self
empowerment) to help society in creative and ethical-religius manner.

SCORING SYSTEM
No
1.
2.
3.
4.
5.

Description
Quiz
Class Participation
Group Assignment
Mid Term Exam
Final Exam
Total

POINT
POINTS
2,5
7,5
10
40
40
100

%
2,5
7,5
10
40
40
100

Grades RANKING
RANGE
Grade
>=85
A
77,5-84,9
B+
70,0-77,4
B
62,5-69,9
C+
55,0-62,4
C
47,5-54,9
D+
40,0-47,4
D
<40,0
E

RENCANA KULIAH
SESSION
1
2

3
4

TOPIK
Introduction
Accounting, God and Religions
(Mulawarman & Kamayanti, 2013; Weber,
1930) Accounting and civilization
(Capra 2007, Nasr 2005)
Accounting as Social or Natural Science
(Roslender & Dillard, 2003; Djamhuri 2010)
Accounting, Nations and Laws
(Abeysekera, n.d.; Merino, Mayper, &
Tolleson, 1989)
Accounting, tradition and Globalization
(Geertz 1976, Estes: Tyranni of bottom line,
Hopwood 2009)
Political Economy of Accounting (Tinker,
1980) The Nature of Man (Jensen &
Meckling, 1998)
MID EXAMINATION

Accounting and Organizations (Hopwood,

1989) The origin of NPM (Barzelay, 2002)

Paradigms in Social Science,

(Burrell dan Morgan chapter 1-3, The
Integral Paradigm (Jeffries, 1999),
Paradigms in Accounting (Chua, 1986)
Accounting in Positive Paradigm (Burrell
dan Morgan chapter 4); (Watts &
Zimmerman, 1990)
Accounting in Interpretive Paradigm
(Burrell dan Morgan 1979 chp 6),(Morgan,
1988)
Accounting in Critical Paradigm (Burrell
dan Morgan 1979 chp 8-10), (Dillard, 1991)
Accounting in Postmodern Paradigm
FINAL EXAMINATION

10

11

12
13
14

LECTURER

REFERENCES
Abeysekera, I. (n.d.). International Harmonisation of Accounting Imperialism- An
Australian Perspective (pp. 141). University of Victoria, Footscray Park Campus.

Barzelay, M. (2002). Origins of the new public management: an international view from public
administration/political science
Chua, W. F. (1986). Radical Developments in Accounting Thought. The Accounting
Review, 61(4), 601632.
Dillard, J. F. (1991). Accounting as a Critical Social Science. Accounting, Auditing &
Accountability Journal, 4(18-28).
Estes, R. (1996). Tyranny of the Bottom Line: Why Corporations Make Good People Do
Bad Things. Berret-Koehler Publisher. USA.
Hopwood, A. G. (1989). Accounting and Organisation Change. Accounting, Auditing &
Accountability Journal, 3(1), 117.
Jeffries, V. (1999). The Integral Paradigm: The truth of Faith and the Social Sciences.
The American Sociologist, (Winter), 3655.
Jensen, M. C., & Meckling, W. H. (1998). The Nature of Man. Journal of Applied
Corporate Finance, 7(2), 419.
Merino, B. D., Mayper, A. G., & Tolleson, T. G. (1989). Neo Liberalism and Corporate
Hegemony: A Framework of Analysis for Financial Reorting Forms in the United
States.
Morgan, G. (1988). Accounting as Reality Construction: Towards a New Epistemology
for Accounting Practice. Accounting, Organizations and Society, 13(5), 477485.
Mulawarman, A. D. (2012). Akuntansi Syariah di Pusara Kegilaan IFRS-IPSAS
Neoliberal: Kritik atas IAS 41 dan IPSAS 27 mengenai Pertanian. In The 6th
Hasanuddin Days (pp. 124).
Mulawarman, A. D., & Kamayanti, A. (2013). Islamic Accounting Anthropology: an
Alternative to Solve Modernity Problems. Forthcoming. Malang.
Riduwan, A., Triyuwono, I., Irianto, G., & Ludigdo, U. (2010). Semiotika Laba
Akuntansi: Studi Kritikal-Postmodernis Derridean. Jurnal Akuntansi dan
Keuangan Indonesia, 7(1), 3860.
Roslender, R., & Dillard, J. P. (2003). Reflections on The Interdisciplinary Perspectives
on Accounting Project. Critical Perspectives on Accounting, 14, 325351.
doi:10.1016/cpac.2002.0526

Tinker, A. M. (1980). Towards a Political Economy of Accounting: An Empirical

Illustrations of The Cambridge Controversies. Accounting, Organizations and
Society, 5(1), 147160.
Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year
Perspective. The Accounting Review, 65(1), 131156.
Weber, M. (1930). The Protestant Ethic and the Spirit of Capitalism. London: Routledge.