Record Details

THE ISLAMIC PERSPECTIVE ON THE CONSTRUCTION OFACCOUNTING DISCIPLINE

Gadjah Mada International Journal of Business

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Field Value
 
Title THE ISLAMIC PERSPECTIVE ON THE CONSTRUCTION OFACCOUNTING DISCIPLINE
 
Creator Triyuwono, Iwan
 
Subject Islamic perspective: modernism; postmodernism; shari'ah accounting
 
Description The study attempts to elaborate critically the construction of accounting discipline that is based on Islamic values, especially in the aspects of ontology and epistemology. The analysis of the study begins with discussing a debate of modernism and postmodernism. Under this discussion, it is argued that modern knowledge (for example, accounting) which is constructed based on modern methodology has philosophical weaknesses and is now attacked by postmodernism. The discussion of post modernism leads us to Islamic perspective of knowledge that is the future orientation of how Shari'ate (Islamic) accounting discipline should be constructed.
 
Publisher Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada
 
Date 2004-01-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.ugm.ac.id/gamaijb/article/view/5534
10.22146/gamaijb.5534
 
Source Gadjah Mada International Journal of Business; Vol 6, No 1 (2004): January-April; 131-149
2338-7238
1411-1128
 
Language eng
 
Relation http://journal.ugm.ac.id/gamaijb/article/view/5534/4506