Akuntansi yang Terinternalisasi dalam Kehidupan Teknisi Akuntan
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Abstract
Abstract
Design thinking dan behaviour are affected by self-concept which is created together with the dynamic life. Every human has free will to make choices. However, the establishment of mindset and behaviour often occur unconsciously due to circumstances beyond control. This study uses interpretive approach on describing implementation of accounting in the human’s life, especially for the accounting technician. Accounting is implemented not only in the business issues, but also in the nature life of the accounting technician. Even though accounting is well known as the provision of relevant financial information since its early development, it can form a systematic and rational way of thinking, also a rational behaviour that emphasis on empirical evidence. The dynamic change in the industry brings the opportunity to enhance the accounting’s topic that forms mindset and behaviour, while keep maintaining the focus on ensuring the availability of relevant financial information.
Abstrak
Semua hal yang terjadi pada kehidupan manusia dapat mempengaruhi langkah kehidupan selanjutnya lewat pembentukan cara berpikir dan berperilaku, berdasarkan konsep diri yang tercipta pada setiap individu. Setiap manusia memiliki kehendak bebas untuk memilih, namun pembentukan cara berpikir dan berperilaku sering terjadi di luar kendali sehingga pada akhirnya membentuk cara berpikir dan berperilaku tanpa disadari oleh setiap individu. Penelitian ini menggunakan pendekatan interpretivisme yang menggambarkan bagaimana Akuntansi terimplementasi dalam kehidupan manusia, khususnya pada teknisi akuntan. Implementasi Akuntansi ini bukan hanya terhadap transaksi bisnis, tapi terinternalisasi dalam diri teknisi akuntan tersebut sehingga dapat membentuk cara berpikir dan perilaku. Akuntansi yang sejak awal perkembangannya sarat dengan penyediaan informasi keuangan relevan dapat membentuk cara berpikir yang sistematis dan rasional serta perilaku yang menekankan kepada tersedianya bukti empiris. Perubahan lingkungan bisnis yang dinamis membuka terjadinya peluang akan perkembangan pada berbagai topik Akuntansi, yang membentuk cara berpikir serta perilaku tertentu, namun tetap mempertahankan fokus dalam menjamin tersedianya informasi keuangan relevan.
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