Accounting as a Social Product: Cultural and Ethical Paradigms in Accounting Theory Formation
(Akuntansi sebagai Produk Sosial: Paradigma Budaya dan Etika dalam Pembentukan Teori Akuntansi)
DOI:
https://doi.org/10.20625/theosyn.v1i4.066Keywords:
Accounting, Culture, Digitalization, Ethics, ParadigmAbstract
This study aims to explain accounting as a social construction shaped by the interaction of culture, ethics, and paradigms in the development of contemporary accounting theory. Using a qualitative approach and a literature review method, this research analyzes various academic sources discussing the interconnection between social values, ethical norms, and paradigm shifts in accounting practice. The findings reveal that accounting is not a neutral technical system but a social interpretation influenced by cultural values and moral principles. Culture shapes the worldview and decision-making of accountants, ethics ensures the integrity and accountability of financial information, while paradigms determine the theoretical direction of accounting. Overall, this study emphasizes that accounting must be understood within a dynamic social context to remain relevant to human values and the needs of modern society.
Bahasa Indonesia
Penelitian ini bertujuan untuk menjelaskan akuntansi sebagai konstruksi sosial yang dibentuk oleh interaksi budaya, etika, dan paradigma dalam pembentukan teori akuntansi kontemporer. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur, yang menganalisis berbagai sumber akademik tentang hubungan antara nilai-nilai sosial, norma etika, dan perubahan paradigma dalam praktik akuntansi. Hasil penelitian menunjukkan bahwa akuntansi bukanlah sistem teknis yang netral, melainkan hasil interpretasi sosial yang dipengaruhi oleh nilai budaya dan prinsip moral masyarakat. Budaya membentuk cara pandang dan pengambilan keputusan akuntan, etika menjaga integritas dan akuntabilitas informasi keuangan, sedangkan paradigma ilmiah menentukan arah perkembangan teori. Secara keseluruhan, penelitian ini menegaskan bahwa pemahaman akuntansi harus ditempatkan dalam konteks sosial yang dinamis agar tetap relevan dengan nilai kemanusiaan dan kebutuhan masyarakat modern.
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