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SosioAccounting Interpretive
SosioAccounting Interpretive
Abstract
Introduction
Social science research is pervasive, and it affects your daily life as well as that of
your family, friends, neighbors, and co-workers. Findings from social science studies appear
on broadcast news programs, in magazines and newspapers, and on many Web sites and
blogs. They cover dozens of topics and fields: law and public safety, schooling, health care,
personal and family relations, political issues, and business activities as well as international
and social trends. We use the knowledge and principles of social science research, directly or
indirectly, as we engage in relationships with family, friends, and coworkers, participate in
community life or public policy, and make daily decisions in business, professional life, and
health care.
Social research is not just for college classrooms and professors; high school teachers,
parents, business owners, advertisers, managers, administrators, officials, service providers,
health care professionals, and others use its findings and principles. They use them to raise
children, reduce crime, manage health concerns, sell products or services, digest news events,
and so forth. There is little doubt about the importance and centrality of social science
research. Despite scattered criticism to the contrary, research is highly relevant for
understanding social life generally and to the decisions you make each day (Neuman, 2014).
Learning about the approaches is not simple. When you read reports on research
studies, the author rarely tells you which approach was used. Many professional researchers
are only vaguely aware of the alternatives. They learn an approach’s principles and
assumptions indirectly as they receive training in research methods (Steinmetz 2005a:45).
The approaches operate across the social sciences and applied areas and make a very big
difference in the way to do research.
Each approach makes significance advances to knowledge on its own terms. As Roth
and Mehta (2002) argued, we can study the same social events using alternative approaches
and learn a great deal from each approach used. Each offers a different perspective or
viewpoint not only on the social event we wish to study but also on the most important
questions, the types of relevant data, and the general way to go about creating knowledge.
Those who take an objective view of social science believe that the world is built
upon regularities and causal relationships that can be identified and then verified or falsified
by building a common stock of knowledge. The opposite on this continuum of social science
assumptions is subjectivity. Those who take a subjective view believe that the social world is
a relativistic context that can only be understood by those who are actively engaged in the
phenomena of study. Assumptions about the nature of society range from an interest in issues
of order and regulation to an interest in issues of social conflict and change. The order
dimension is characterized by concerns with explaining the nature of social order and
equilibrium—identifying the patterns of regularity that create and maintain order. The
conflict dimension is characterized by an interest in exploring problems associated with
conflict, coercion, and change. The intersection of these two continua results in four primary
domains of study with respect to organizations—functionalism, interpretivism, radical
humanism, and radical structuralism. Because of the broad nature of the underlying
assumptions for this framework, theoretical perspectives that have gained more recent
popularity, such as postmodernism and poststructuralism, can still be understood.
In the next section, will describe a commonly accepted framework for epistemological
paradigms of organizations (Burrell & Morgan, 1979) that can be used as a lens for
understanding the nature and implications of creativity literature. Several paradigms that will
be discussed are paradigm interpretive, hermeneutic, solipsism, phenomenology and
ethnomethodology.
Interpretivism
We can trace interpretive social science to the German sociologist Max Weber (1864–
1920) and German philosopher Wilhelm Dilthey (1833–1911). In his major work Einleitung
in die Geisteswissenshaften (Introduction to the Human Sciences) (1883), Dilthey argued that
there were two fundamentally different types of science: Naturwissenschaftand
Geisteswissenschaft. The former rests on Erklärung,or abstract explanation. The latter is
rooted in an empathetic understanding, or verstehen, of the everyday lived experience of
people in specific historical settings. Weber argued that social science should study social
action with a purpose. He embraced verstehen and felt that we must learn the personal
reasons or motives that shape a person’s internal feelings and guide decisions to act in
particular ways.
About the characteristics of this interpretive sociology, Chua (1988, p. 60), write as
follows:
With reference to the characteristics interpretivism given Chua (1988, p. 60), there are
important points to be identified, namely that tradition interpretivism this emphasis on
constructing (constructivist) and interpret the actions of the community, either through
knowledge that has been previously owned as well as are reflected through their experiences
(actor or actors) that are involved in social action (Djamhuri, 2011).
Interpretive social science concerns how people interact and get along with each
other. In general, the interpretive approach is the systematic analysis of socially meaningful
action through the direct detailed observation of people in natural settings in order to arrive at
understandings and interpretations of how people create and maintain their social worlds.
The interpretive perspective is the combination of subjectivity and order (Burrell &
Morgan, 1979). Interpretivists are interested in understanding the nature of the world as it
exists; because they believe that reality can only be revealed by those engaged in the
experience, of creativity for example, interpretivists use methods that can capture subjective
experiences of the individual participants. In fact, Burrell and Morgan argue that the
interpretive paradigm in its purest sense “does not allow for the existence of ‘organizations’
in any hard and concrete sense…from the standpoint of the interpretive paradigm,
organizations simply do not exist” (Burrell & Morgan,1979, p. 260). The definitions of
creativity that fall under the interpretive heading include both process-based and outcome-
based definitions that are focused on the individual’s experiences with creativity within the
organization. Definitions that fall into the interpretive category, affirm the Burrell and
Morgan assertion that the interpretive paradigm rejects the analysis of structures
“independent of the minds of men” (Burrell & Morgan, 1979, p. 260). The interpretive
paradigm will, however, allow for the concept of an organization insofar it is useful in
helping individuals “make sense of their world” (Burrell & Morgan, 1979, p. 260).
It is important to note the distinction Burrell and Morgan make with regards to the
interpretive paradigm, namely that it is by nature highly subjective and qualitative. Therefore,
a purely interpretive view of creativity will be concerned primarily with the experiences of
the individual, or the creativity process, rather than the product of the individual’s creativity,
or the creativity outcome. In the Burrell and Morgan model, the interpretive paradigm is also
closer to the sociology of regulation end of the continuum than the sociology of radical
change end of the continuum, which makes this paradigm one of examining subjective
experiences within the world as it currently exists. Of interpretive sociologists, Burrell and
Morgan explain that “the commitment of the interpretive sociologists to the sociology of
regulation is implicit rather than explicit. Their ontological assumptions rule out a direct
interest in the issues involved in the order conflict debate as such” (Burrell & Morgan, 1979,
p. 31).
Another feature that is also important from this perspective, is the perspective on the
social sciences that nominalist, anti-positivist, voluntarist and ideographic (Burrell &
Morgan, 1979). This means that the world or the social phenomenon is believed to be a series
of social processes that appear instantly (emergent) as a result of the interaction (engagement)
actors. Therefore, this sociological perspective believe that social reality in fact nothing more
than an assumption networks (perception) who have received joint (shared) by the
perpetrators is intersubjective, thus giving a meaning as agreed. In view of this perspective,
true objectivity is an impossibility. Objectivity, if any, no more than intersubjectivity, an
agreement meaning that comes from the interaction between subjects who subjectively.
Hermeneutics
1. Hermeneuein as "to express" (revealed), "to assert" (assert), or "to say" (states). This
is related to the function of "notification" of Hermes
2. Hermeneuein as "to explain" (explained), the interpretation as an explanation
emphasizes the aspect of discursive understanding. Interpretation is more focused on
explanation rather than dimensional expressive interpretation. The most essential of
the words is not to say something, to explain something, rationalize it, and make it
clear. One can express the situation without having to explain it, express it is an
interpretation, and explain it is also a form of interpretation.
3. Hermeneuein as "to translate". In this dimension "to interpret" (interpret) means "to
translate" (translate) which is a special form of basic interpretive process "brought
something to be understood". In this context, a person bringing what alien, distant and
incomprehensible to the mediation of one's own language, such as Hennes god,
became a translator between the world's media with the world. "Translation" makes us
aware of the way that the actual words form the world view, even our perceptions;
that language is a real treasury of cultural experience, we exist in and through this
medium, we can see through the vision.
"Hermeneutics" is always associated with the three elements in the activity of
interpretation, namely (1) a sign, a message, or a text which is the source or material in the
interpretation associated with the message brought by Hermes; (2) intermediate or interpreter
(Hermes); (3) the delivery of the message by the intermediary in order to understand and
come to that accept (Faiz, 2003: 21).
That is, in addition to track how a text was presented by its author and charge what
enters and wants to incorporate into the text the author made also trying regenerates the
meaning according to the situation and the current state of the text is read or understood.
Hermeneutics as a method of interpretation must pay attention to three things as fundamental
components, namely text, context, and then perform contextualization. If history is pulled
back, departs from the terms which are assumed to god Hermes and traced to the classical
Greek era, at the time of Aristotle was already interested in the interpretation (interpretation).
Aristotle once said in his Peri Hermeneias (DeInterpretatione) that "The words we say is a
symbol and experience of our mental and words that we write is the symbol of the words that
we say that. As someone who does not have a common written language with others, so he
does not have the same spoken language to another. However, the experiences of mental
symbolize directly it is the same for everyone, as the experiences of our imagination to
describe something "(Sumaryono, 1999: 24) , History records that the term "hermeneutics" in
notion as "hermeneutics" began to emerge in the 17th century. This term is understood in two
senses, namely hermeneutics as a set of methodological principles of interpretation and
hermeneutics as philosophical excavation of the nature and unavoidable condition of
activities to understand (Palmer, 2003: 8).
Dimension of Hermeneutics
1. Intentionalism hermeneutics
Intensionalism that begins characters Schleiermacher (1768-1834), known also as the
father of modern Hermeneutics and forwarded by Wilhelm Dilthey (1833-1911) with
Hermeneutics methodical, Edmund Husserl (1889-1938) with this phenomenologist
Hermeneutics, to Martin Heidegger (1889- 1976) the dialectic hermeneutics. Thought
for intentional Hermeneutics is that the meaning of the word has existed behind the
word itself. Meaning has been waiting for, and stay found by interpreters. The
meaning of the existing since taken the author or authors of the text so wait
interpretation interpreter. "Behind a word, there exists the meaning", so roughly
expression of the intentionalism hermeneutics. Therefore, to understand the meaning
of words, sentences or even text to be traced from producer intentions. Therefore,
only the producer's own assumption most people know what mean words spoken or
written.
According Intentionalism Hermeneutics, the meaning is the intention or willingness
embodied in an act or products (such as text), so that the meaning is already there and
just waiting to be interpreted. This understanding is based on the meaning of
"meaning" (meinen), which signifies: the meaning of a text, follow, relationships, and
so on is something that exists in the minds of producers, which is then discharged
through an act like composing text. That is, the meaning was there and waiting to be
understood. Meaning only from the text producer activity, not of other people's
activities, including the activities of interpretation interpreter. This, requires the reader
and interpreter to immerse themselves in the world of the text that he read. Here, the
interpreter can capture the author's conception of the fact situation, beliefs, and
desires. In other words, the interpreter must find the reasons actors behave as shown
2. Gadamerian Hermeneutics
Intentionalism Hermeneutics then challenged hard enough since Hans-Georg
Gadamer (1900- 2002) propose a very different idea. Meaning, according to Gadamer,
lies not in instensi producer, but the reader itself. Meaning it was not there when a
word is spoken or written, and soon emerged when the word is heard or read. "In front
of a word, there exists a meaning (or even meanings)", so to speak said the
Gadamerian hermeneutics. This concept is finding its culmination point in Gadamer
stating that once the text is present in the public space, he has been living with his
own breath. Hermeneutics is not acting unveil the desired objective meaning authors,
but it is to produce meanings that focuses entirely on the condition of historicity and
sociality readers. This idea by itself refusing a reality behind the phenomenon, the
reality of the source, the ultimate reality. This hermeneutic considers that the meaning
sought, constructed and reconstructed by the interpreter context interpreter so that the
meaning of the text is never raw, and the ever-changing depending on the reader. For
example, to obtain the meaning of Anwar's famous poem "I", one is not possible to
contact Anwar because he had died. Anyway, if the text now reads the poem is
actually no longer to the public or the current generation of poetry was created, but for
the current generation. Gadamer's idea forwarded by Jurgen Habermas (L: 1929) with
a critical hermeneutics, Paul Ricoeur (L: 1913) and Jacques Derrida (L: 1930) with
deconstructionism of Hermeneutics.
It should be recognized that the concept of this thinking has shifted in a revolutionary
treatment of the text. Meaning of the text is no longer limited to the desired message
author, because the text is open to the meaning of its readers. Thus, interpretation is a
productive activity, giving meaning or rather actualize the potential meaning in the
text.
Solipsism
Solipsism is derived from the Latin is a solus which means 'alone' and ipse meaning
'themselves'. This understanding is seen coming from the thought Gorgias, a Sophist. In the
17th century and into the 18th, sometimes the term is used in a moral sense to refer to the
views of Selfishness. Solipsism is the view that a person's personal experience was the only
fact that can be trusted. In other words, one does not have grounds to believe anything but
himself.
Solipsism in the context of philosophy evolved in tandem with the problem of mind
and body were first conceived Descartes. By saying "I" as the only entity that thinks, then
Descartes dichotomy between the "I" with the outside world. 'Thinking' (res cogitan) as the
only certainty in the philosophy of Descartes, made a separate human beings from the world
outside itself (res extensa). How can we bridge the gap between subjects who think the world
outside ourselves? Or, how self-awareness can also be raised consciousness other subjects?
Are the claims of objectivity receive adequate epistemological interpretation?
Solipsism was initiated by Bishop Berkeley (1685-1753) took the view that the world
has no ontological separation with what we think. Burrell and Morgan (1979, p 239) explains
that “ontologically, it has no existence beyond the sensations which he perceives his mind
and body”. Burrell and Morgan (1979, p 239-240) also stated that 'great danger' solipsism is
"entering an entirely individualistic and subjectivist view of reality in which no meaningful
discourse is possible".
The solipsist position results in a complete relativism and skepticism. Given that there
is no external point of reference, knowledge must be limited to what we as individuals
experience. It is an entirely individual and personal affair: there is nothing beyond uneself
and one’s idea. The solipsist position is thus one which is logically permissible but inward-
looking and self-sustaining, and it offers no scope for the development of a philosophy or
social theory which can be shared in any realistic sense.
Solipsism is thus located within the context of the interpretive and radical humanist
paradigm as a logically tenable position, but one which of little importance within the context
of contemporary sociology (Burrell and Morgan, 1979, p 240).
Phenomenology
At first, the term phenomenology was introduced by JH Lambert, 1764, to refer to the
Theory of Truth (Bagus, 2002: 234). After that, the term is extended understanding. While
according to Kockelmans (1967, in Moustakas 1994: 26), phenomenology used in philosophy
at 1765, which is sometimes found in the works of Immanuel Kant, then well-defined and
construed as meaning technically by Hegel. According to Hegel, phenomenology associated
with the knowledge that appear in consciousness, the science that describes what is
understood someone in consciousness and experience.
The emergence of phenomenology by Husserl was motivated by the fact the crisis of
science. In this crisis, science can not give any advice to humans. Knowledge gap of the
practice of everyday life. It is, according to Husserl, the concept of true theories have been
largely forgotten by many disciplines advanced in today's scientific culture. Thus, according
to Husserl, science crisis was caused by misunderstanding of the scientific disciplines of the
theoretical concepts true that. Through phenomenology, Husserl tried to find the relationship
between theory and world lived life, which is the ultimate objective to produce pure theory
that can be applied in practice (Hardiman, 1993: 5).
1. Method of historical bracketing: methods that override various kinds of theories and
views that we have ever received in our daily lives, both from indigenous, religion
and science.
2. Method of existensional bracketing: leave or abstain on all attitude decisions or
inaction and delay.
3. Method of transcendental reduction: process the data that we become aware of the
symptoms of pure transcendental consciousness.
4. Method of eidetic reduction: search for the essence of the facts, a sort of make the
facts about the reality of the essence or the essence of that reality.
The fourth purpose of this reduction is to find how the objects in the original
constitution of the phenomenon of consciousness.
Ethnomethodology
One of the key establishment Garfinkel regarding ethnomethodology is that they "can
be described in a reflective". Explanation is the way actors do something like describing,
criticizing, and idealize certain situations. Explanation is the process through which the actors
in giving explanations to understand the world.
Conclusion
The interpretive approach is the foundation of social research techniques that are
sensitive to context, that get inside the ways others see the world, and that are more
concerned with achieving an empathic understanding than with testing laws such as theories
of human behavior.
References
Djamhuri, A. (2011). "Ilmu Pengetahuan Sosial Dan Berbagai Peradigma Dalam Kajian
Akuntansi."