Construction of Accounting Theory
Summary
TLDRThe script discusses the importance of accounting theory as a foundation for solving accounting problems ethically and scientifically. It emphasizes the development of accounting practices and profession based on research and education. Accounting is viewed as a knowledge field, a professional practice, and a social institution providing guidelines for economic activities. The theory is explored from various perspectives, including normative, positive, syntactic, semantic, and pragmatic, highlighting the role of logical reasoning in establishing accounting principles and standards.
Takeaways
- 📚 The script discusses the importance of accounting theory as a foundation for solving accounting problems ethically and scientifically.
- 🌟 Salsabila Putri Nita Anisa, Ramadhani, and Athaya Tarifah represent Group 2, emphasizing the significance of a well-developed theory in advancing accounting practice.
- 🔍 Accounting is viewed from two perspectives: as a professional knowledge applied in the real world and as an academic subject taught in higher education.
- 🔬 Accounting as a science involves the development of theories that are value-free, descriptive, and testable, aiming for coherence, correspondence, and universality.
- 🎨 Accounting is also considered an art, indicating that its application involves creativity and is not solely based on knowledge.
- 🛠️ Accounting as technology is seen as a set of tools and social institutions that provide guidelines for measuring and controlling economic activities.
- 📈 The development of accounting is closely linked to research, teaching, and techniques, highlighting the interdependence of these elements.
- 📝 The script defines accounting knowledge as studying the process of preparing financial information services, involving the identification, measurement, recognition, classification, summarization, and presentation of financial data.
- 🔑 The role of accounting research is to provide a theoretical basis for the development and improvement of accounting practices.
- 🧐 The script differentiates between normative, positive, syntactic, semantic, and pragmatic theories of accounting, each serving different purposes and approaches.
- 📊 The benefits of logical reasoning in accounting include the systematic process of deductive and inductive reasoning, as well as the verification of theories.
Q & A
What is the significance of accounting theory according to the transcript?
-Accounting theory is foundational for solving accounting problems in a reasoned, ethical, and scientifically accountable manner. It is essential for the advancement of accounting practice and profession.
Who are the members of Group 2 presenting the construction of accounting theory?
-The members of Group 2 are Salsabila Putri Nita Anisa, Ramadhani, Salsabila Stefani, and Athaya Tarifah.
Why is a good accounting theory important for the development of accounting practices?
-A good accounting theory is crucial as it provides a solid foundation for practices and professions, ensuring that they are developed based on thorough research and logical reasoning.
What are the two perspectives from which accounting development can be viewed?
-Accounting development can be viewed from two perspectives: as a professional knowledge practiced in the real world and as content of knowledge taught in higher education institutions.
What is the role of accounting research in the development of accounting?
-Accounting research plays a significant role as it brings consequences that accounting theory must be free from value considerations and be descriptive, which is essential for the development and advancement of accounting practices.
How does the transcript define accounting in terms of knowledge?
-Accounting is defined as a body of knowledge that studies the process of identifying, measuring, and communicating financial information in an ethical and effective manner.
What are the processes involved in the practice of accounting as described in the transcript?
-The processes involved in accounting practice include identifying, measuring, recognizing, classifying, summarizing, and presenting financial data to produce relevant information for interested parties.
Why is accounting considered both an art and a science?
-Accounting is considered an art because of the creative application of its principles in practice, while it is a science because it objectively explains accounting phenomena and tests the validity of statements based on coherence, correspondence, and universality.
What are the criteria that accounting theory must meet to be considered scientific?
-Accounting theory must be value-free, coherent, universal, and testable to be considered scientific.
What are the five types of accounting theory mentioned in the transcript?
-The five types of accounting theory mentioned are normative, positive, syntactic, semantic, and pragmatic.
How does the transcript explain the relationship between logical reasoning and accounting practice?
-The transcript explains that logical reasoning, including deductive and inductive reasoning, is essential for evaluating the effectiveness of accounting products and for providing a basis or foundation in the financial reporting process.
Outlines
📚 Introduction to Accounting Theory
The script introduces the concept of accounting theory, emphasizing its importance as a foundation for solving accounting problems ethically and scientifically. It mentions the development of accounting theory based on research and professional practice, highlighting the need for a good theory to advance the profession. The paragraph also touches on the dual nature of accounting as both a science and an art, involving the application of knowledge and skills to provide relevant financial information.
Mindmap
Keywords
💡Accounting Theory
💡Ethical
💡Professional Practice
💡Research
💡Education
💡Accounting as a Science
💡Technology
💡Information
💡Logical Speculation
💡Normative Theory
💡Positive Theory
💡Semiotics
Highlights
The importance of accounting theory as a foundation for solving accounting problems ethically and scientifically.
The necessity of a good accounting theory for the advancement of accounting practices and profession.
Accounting theory development based on research and its significance in improving accounting practices.
The dual perspective of accounting as both a professional practice and an academic discipline.
The role of accounting research in shaping the development of accounting.
Accounting defined as the knowledge of preparing financial information services.
The process of accounting as identifying, measuring, recognizing, classifying, summarizing, and presenting financial data.
Accounting as an art, indicating the creative application in practice.
Accounting as a science, explaining accounting phenomena objectively and value-free.
The criteria for accounting theory to be considered scientific: coherence, correspondence, and universality.
Accounting as technology, providing guidelines for economic activities and decision-making.
The use of multidisciplinary knowledge in the development of accounting information.
The evaluation of the effectiveness of accounting theory in practice.
The systematic nature of accounting theory, explaining and predicting accounting phenomena.
The logical reasoning process in accounting theory, including deductive and inductive reasoning.
The verification of accounting theories through synthetic and analytic logical reasoning.
The types of accounting theories: normative, positive, syntactic, semantic, and pragmatic.
The benefits of logical reasoning in the development of accounting theory.
The perspective of accounting theory orientation, including positive facts and normative values.
The significance of semiotic in communication within accounting theory.
The practical applications of accounting theory beyond being an art form.
Transcripts
kalau semua Kami dari kelompok 2 yang
akan mempresentasikan construction of
accounting theory yang beranggotakan
saya sendiri Salsabila Putri Nita Anisa
Ramadhani adalah Salsabila Stefani dan
benerannya Athaya tarifah yang pertama
yaitu arti penting teori akuntansi teori
akuntansi menjadi landasan untuk
memecahkan masalah-masalah akuntansi
yang secara beralasan atau bernalar yang
secara etis dan ilmiah dapat
dipertanggungjawabkan teori seorang
bapak bilang masalah dengan perspektif
yang lebih luas dan bebas seperti
akuntansi yang baik dan maju tidak akan
dapat dicapai tanpa satu teori yang baik
yang melandasinya praktik dan profesi
harus dikembangkan atas dasar penalaran
teori yang merupakan usulan penting
dalam mengembangkan dan memajukan
praktik akuntansi contohnya itu
pengembangan akuntansi pengembangan
akuntansi sendiri dapat dilihat dari dua
sisi pengertian yang pertama yaitu
sebagai pengetahuan profesi yang
dipraktikkan di dunia nyata yang kedua
Sebagai satu isi pun pengetahuan yang
diajarkan di perguruan tinggi peran
riset akuntansi akuntansi sebagai sains
membawa konsekuensi bahwa teori
akuntansi harus bebas dari pertimbangan
nilai dan bersifat deskriptif dari
gambar di bawah menggambarkan tingkat
sangat penting yang saling berkaitan
yang melandasi pengembangan akuntansi
yaitu riset pengajaran atau pendidikan
atau teknik Bagaimana tiga ini saling
berkaitan baik selanjutnya itu
pengertian akuntansi pengertian dari
akuntansi bergantung pada pendefinisi
akuntansi sebagai suatu bidang
pengetahuan artinya kedudukan akuntansi
dan taksonomi pengetahuan juga akan
menentukan pengertian dan lingkup
geografi dan ini beberapa pengertiannya
dalam segi pengetahuan akuntansi
didefinisikan sebagai pengetahuan yang
mempelajari perekayasa penyajian jasa
berupa informasi keuangan kuantitatif
sedangkan dalam segi proses fungsi atau
praktik akuntansi itu sebagai proses
mengidentifikasian pengesahan pengukuran
pengakuan pengklasifikasian penggabungan
ringkasan dan penyajian data keuangan
dari kejadian yang kemudian menghasilkan
informasi yang relevan bagi pihak yang
berkepentingan selanjutnya akuntansi
akuntansi sebagai seni menunjukkan bahwa
Dalam praktiknya potensi melibatkan
vegetatif yang menurut kalian jadi
akuntansi dikatakan sebagai seni karena
cara menerapkannya bukan sifatnya
sebagai pengetahuan kedua akuntansi
sebagai ilmu sains akuntansi
didefinisikan sebagai ilmu pengetahuan
yang menjelaskan fenomena akuntansi
secara objektif apa adanya dan bebas
nilai serta kriteria lain untuk menguji
validitas pernyataan agar bisa disebut
sebagai sains yaitu koherensi
korespondensi keturunan dan ke
universallan ketiga yaitu akuntansi
sebagai teknologi dipandang sebagai alat
institusi sosial untuk menyediakan
pedoman pengukuran dan metode untuk
mengendalikan kegiatan dan perilaku
pengambilan keputusan ekonomi dalam
penegasan laporan keuangan akuntansi
memanfaatkan pengetahuan dari saya dan
berbagai jenis ilmu tujuan informasi
akan menjadi kekuatan pengarah dalam
mereka sa akuntansi kalian 7 tersebut
akan digunakan untuk mengevaluasi
keefektifan produk yang dihasilkan teori
akuntansi sebagai sains menjelaskan
seperangkat konsep definisi dan
proposisi yang sangat berkaitan secara
sistematis yang diajukan untuk
menjelaskan memprediksi fenomena
akuntansi Oleh karena itu harus memenuhi
kriteria sains yaitu bebas nilai koheren
universal dan dapat diuji teori
akuntansi sebagai penalaran logis
membahas mengenai proses pemikiran atau
pendengaran untuk menjelaskan kelayakan
prinsip atau praktik akuntansi sudah
berjalan atau memberikan landasan
konseptual dalam penentuan standar atau
praktik yang baru tujuan Teori ini untuk
menyediakan gagasan dasar yang menjadi
basis atau fondasi dalam proses
perekasan pelaporan keuangan berikut
adalah gambar dari hubungan penalaran
logis dan praktik akuntansi berikut
beberapa manfaat dari penalaran logis
Nah untuk perspektif orientasi teori
akuntansi ada tiga sasaran tataran
semiotika dalam teori komunikasi dan
pendekatan penalaran sasaran teori
akuntansi untuk Positif itu fakta
sebagai sasaran untuk normatif itu nilai
sebagai sasaran dapat dilihat pada tabel
dari normatif itu apa yang seharusnya
dilakukan dan teori Positif itu apa yang
dilakukan Nah untuk bidang masalah untuk
positif perlu penjelasan dan bukti
empiris dramatis itu perlu penalaran
seniotika dalam komunikasi sebagai
berikut berikut perbedaan teori simpatik
semantik dan juga plastic serta beberapa
kebermanfaatan informasi akuntansi dalam
teori pragmatik aspek pendekatan
penalaran penalaran adalah proses
berpikir logis dan sistematis ada dua
yaitu penalaran deduktif dan penalaran
induktif selanjutnya yaitu verifikasi
teori akuntansi ada 5 yaitu normatif
positif sintatik sematik dan prematik
sebagai contoh pendekatan pengujiannya
yaitu untuk sintetik penalaran logis
yang terakhir yaitu kesimpulan
berdasarkan pengertian dari beberapa
ahli akuntansi lebih dari sekedar seni
Karena pada dasarnya pengertian seni
lebih relevan pada kemampuan manusia
dalam membuat sesuatu yang unik
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