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Homo economicus vis a vis homo pancasilaus: A fight against positive accounting theory
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نویسنده
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sitorus j.h.e. ,triyuwono i. ,kamayanti a.
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منبع
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pertanika journal of social sciences and humanities - 2017 - دوره : 25 - شماره : November - صفحه:311 -319
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چکیده
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This study offers homo pancasilaus as antithesis to homo economicus. homo economicus has become the ontology of positive accounting theory (pat) that dominates capitalistic accounting. by employing pancasila as research paradigm,it is revealed that homo pancasilaus has a number of indicators which characterises human personality: divinity,humanity,unity,society,and justice. these characteristics can be used as the basis to transform accounting that is based on pancasila,and to offer alternative positive accounting theory. © universiti putra malaysia press.
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کلیدواژه
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Critical accounting; Homo economicus; Homo pancasilaus; Pancasila paradigm; Positive accounting theory
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آدرس
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university of brawijaya,mt. haryono 165,malang, Indonesia, university of brawijaya,mt. haryono 165,malang, Indonesia, peneleh research institute,warung buncit raya 405,jakarta, Indonesia
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Authors
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