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Journal : JURNAL BISNIS STRATEGI

PARADIGMA METODOLOGI AKUNTANSI POSITIF DALAM PERSPEKTIF FILSAFAT ILMU Triyono, Triyono
JURNAL BISNIS STRATEGI Vol 11, No 8 (2003): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (957.701 KB) | DOI: 10.14710/jbs.11.8.12-22

Abstract

This article reviews the positive accounting in accounting research. The objective positive accounting is to explain and predict of real world events. Positive accounting takes the view that firms organize themselves in the most efficient manner, so as to maximize their prospects for survival. A firm can be viewed as a nexeus of contract. There are three hyphotheses form an important component of positive accounting (hyphotheses bonus plan, debt convenant and political cost). Note that they all lead empirical testable predictions. The criticisms of positive accounting research can be dichomtomized into two mutually exclusive sets: those concerning research methods and those concerning the philosophy of science. However, we believe the litterature has made contributions: it provides an intituively plausible framework for understanding accounting. A plausible framework is a useful pedagogy for teaching accounting. The major breakthroughs are likely to come from viewing positive accounting as a choice that is endogenous with the choice of organization, contracting and financial structure. Such a breakthrough will be difficult to achieve, but important foundations can be laid by stressing the linkage between the theory and the empirical test. Thus we can say, that between methodology positivistic and alternative (qualitative), there is a promising field for interdisciplinary research and collaboration in the future.
Co-Authors A.A. Ketut Agung Cahyawan W Abd. Rasyid Syamsuri Adi Atmoko Aditya Aditya Afrizal Sano Agung Basuki Prasetyo, Agung Basuki Agus Hadi Hariyanto Agus Supriyanto Ahmad Mardalis, Ahmad Ahmad Suseno Aji, Daisman P.B. Al-Ghozaly, Syakirin Ambar Lukitaningsih Ambariyanto Ambariyanto Anas Ismail, Anas Anas Subarnas Anas, M. Sjahrul Anis Mafiroh, Anis Anjani, Fidha Merry Ariantje J.A. Sundah, Ariantje J.A. Bambang Budi Wiyono Bambang Setiaji Bangun, Morina Bangun, Morina Basuki , Cahyasiwi, Dwi Astuti Carolina Ligya Radjah, Carolina Ligya Chuzaimah Chuzaimah, Chuzaimah D.W., Tutik D.W., Tutik Daryono Soebagiyo Dewi Larasati, Dewi Dewi Susanti Dian Maruto Widjonarko Didit Purnomo Dody Prayitno Eddy Heraldy Edy Cahyono Elia Flurentin, Elia Elian Iwi Afifah, Elian Iwi Emilia Roza Endang Tri Wahyuni Eva, Murtiari Fahmi Arifan Farihati, Lulu Fatchan Achyani Fathan Achyani, Fathan Fatiatun, Fatiatun Fatmasari Sukesti Fayakun, Kun Febriani, Rahmi Dwi FIRDHAUS, RYANDI Fitria Kasih Haikal Haikal Harno Dwi Pranowo Heru Kurnianto Tjahjono Hery Irwan I F Nurcahyo, I F I Nyoman Sudana Degeng Iis Manuningsih, Iis Ilamsyah Ilamsyah, Ilamsyah Imanti, Vera Indarti Diah Palupi Iqmal Tahir Iroth, Delia Amanda Jamhari Jamhari jawahir, Jawahir Joharman Joharman Khoirina Dwi Nugrahaningtyas Kusumastuti, Anindita M. Amin M. Muchalal Marthen Pali, Marthen Mathius Karengke Mufti Arief Arfiansyah Muhammad Wahyuddin, Muhammad Muhyidin Muhyidin Mujalis, Yusep Muslih, Ersan Y. Nandar Cundara, Nandar Narsito Narsito Ngatman, Ngatman Niswah, Ulfatun Noor Eddy, Noor Nur Achmad Nur Hidayah Nuryono Nuryono Oktaviano, Yoska Oktora, Raynoldy Prasetyo, Hendro Adi Prihandoko, Diananto Probowati, Devy Purnomo Purnomo Purwo Handoko, Donatus Setyawan Purwo Handoko, Donatus Setyawan Puspitasari, Anita Rafika, Ageng Setiani Rianti Dewi Sulamet-Ariobimo, Rianti Dewi Rodiansono Rodiansono Sa'diyah, Awalus Sadali, Sadali Sari Lestari Sari, Puji Novita Sari, Puji Novita Setiawati, Diana Setiyowati, Arbin Janu Sidiq, Muhammad Fachri Siti Nurchasanah,, Siti Sitorus, Frisca Deviyanti Soewartoyo Soewartoyo SULISTIYARINI, AMBAR Sunarto Sunarto Suparyadi Suparyadi, Suparyadi Suyatmini Suyatmini Suzanna Ratih Sari Tania Clara Dewanti, Tania Clara Tomi Ramadona Tono Sukarnoto, Tono Tri Saptuti Susiani Wahyu Hidayat Wahyu Lestari Wahyu Mushollaeni Wahyu Wahyu Wega Trisunaryanti Widada Widada, Widada Widya Multisari Winnarti, Desy Wirawan Wirawan Yahya, Alfajar Yoeswono Yoeswono Yohana Chaerunisaa, Anis Yohanna Lilis H Yoharto, Yoharto Yuli Prasetyo Adhi Yuli Tri Cahyono Yuliana, Khozin Yuliati Holifah Yulius Yulius Zuama, Archie Minervo Zur Raffar, Izzah Nur Aida