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All Journal Wahana Riset Akuntansi Journal of Indonesian Economy and Business Riset Akuntansi dan Keuangan Indonesia International Research Journal of Business Studies (E-Journal) SEIKO : Journal of Management & Business Jurnal Informatika Ekonomi Bisnis International Journal on Social Science, Economics and Art Jurnal Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Klabat Accounting Review
Frisky Jeremy Kasingku
Departement Of Economics And Business, Universitas Klabat, Jl. Arnold Mononutu, Airmadidi Bawah, Kec. Airmadidi, Kabupaten Minahasa Utara, Sulawesi Utara 95371
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Informatika Ekonomi Bisnis

 1 
Due Process in Financial Accounting Frisky Jeremy Kasingku
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i1.215

Abstract

This study intends to descriptively elaborate on the due process of standard-setting in Financial Accounting. A literature review is conducted to explain the due process concept. This study discusses the importance of developing or creating standards in Financial Accounting, the standard-setting in various countries, and the uses of due process in developing the standards. As a result, it was found that the standard-setting process is affected heavily by political factors. Standard setters, Financial Accounting Standard Board, and International Accounting Standard Board cannot avoid political factors in developing or creating the standards. Consequently, due process is used to formulate the standards to facilitate the political factors in setting the accounting standards.
Co-Authors Adriyani Karianga Asih Christi Pratiwi Tamauka Claudia Tompunu Cristy Hulda Nauli Sihaloho Dwi Marlina Wijayanti Fibela Wulandari Goedono . Ika Prayantiu Irene Christi Wati Natasya Irene Kaligis Queensly Malumbeke Risa Rukmana Rukmana, Risa Wijayanti, Dwi Marlina