MENGIKUTI PERJALANAN PEMBAWA BENDERA: PENYEBARAN PEMIKIRAN RADIKAL RISET AKUNTANSI MULTIPARADIGMA

Mohamad Suyunus

Abstract


Following The Flag Bearer’s Journey: Diffusion of Radical Thoughts of Multiparadigm Accounting Research. This is an interpretive case study research. The purpose of this research is to understand the diffusion process of multiparadigm research among the Indonesian researchers. By using diffusion theory of Rogers (1983) in Binrnberg and Shield (2009), and the paradigms of Burrell and Morgan (1979), as well as Chua (1986), this study will provide evidence on how innovator’s (Triyuwono) enthusiasm influences its diffusion. To see that enthusiasm, this study examines the process in several diffusion communication channels; internal and external relationship, seminar, publication, the journal, and school of thought. There are several “gaps” during the process that should be overcome by early adopters.

Mengikuti Perjalanan Pembawa Bendera: Penyebaran Pemikiran Radikal Riset Akuntansi Multiparadigma. Penelitian ini merupakan studi kasus intepretif. Tujuan penelitian ini adalah untuk memahami proses difusi riset akuntansi multiparadigma di kalangan periset akuntansi di Indonesia. Teori difusi Rogers (1983) dan Paradigma menurut Burrell and Morgan (1979) serta Chua (1986) digunakan untuk menganalisis dan menyajikan bukti tentang pengaruh antusiasme sang innovator (Triyuwono) dalam proses difusi. Oleh karena itu, studi ini meneliti beberapa saluran komunikasi difusi yang meliputi; hubungan internal dan eksternal, seminar, publikasi, jurnal, dan aliran pemikiran. Ada beberapa halangan yang harus diatasi oleh pengadopsi awal dalam proses difusi.


Keywords


difusi; multiparadigma; antusiasme; gaps

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DOI: http://dx.doi.org/10.18202/jamal.2011.04.7113

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