Muhammad Ichsan, Lilik Purwanti


Abstrak - Dialektika Riset Akuntansi dalam Perspektif Jazz

Tujuan Utama -  Artikel ini berupaya menunjukkan potensi musik jazz sebagai metodologi dalam riset akuntansi.

Metode – Penelitian ini menggunakan metode deskriptif kualitatif dengan pengumpulan data melalui dokumentasi dan wawancara. Seorang penulis buku metodologi riset akuntansi dan musisi jazz menjadi informan penelitian ini.

Temuan Utama – Penelitian menunjukkan bahwa musik jazz dapat diabstraksi dan diturunkan menjadi metodologi melalui penggunaan metafora yang dibagi menjadi tiga elemen kunci yaitu  proses, dimensi, dan tujuan. Metodologi musik jazz (MMJ) dapat digunakan pada ranah riset akuntansi emansipatoris untuk mengkonstruksi konsep akuntansi yang mengedepankan keberagaman dan mendorong keunikan. Selain itu MMJ memiliki nilai spiritual dan pendekatan yang holistik.  

Implikasi Teori dan Kebijakan – Implementasi MMJ menempatkan manusia sebagai makhluk yang senantiasa mendambakan keindahan hakiki dalam bentuk keadilan dan keseimbangan. Jazz dapat dipahami sebagai sebuah cara pandang terhadap berbagai realitas kehidupan termasuk akuntansi.

Kebaruan Penelitian – Penelitian ini melihat diskursus akuntansi melalui perspektif musik.


Abstract - Dialectics of Accounting Research in Jazz Perspective

Main Purpose - This article attempts to demonstrate the potential of jazz as a methodology in accounting research.

Method - This study used a descriptive qualitative method. An author of accounting research methodology books and jazz practitioners were the informants of this research.

Main Findings – This study showed that jazz could be abstracted and derived into a methodology through metaphors divided into three key elements, namely process,  dimensions, and objectives. Jazz music methodology (MMJ) can be used in emancipatory accounting research to construct accounting concepts that promote diversity and encourage uniqueness. In addition, MMJ has spiritual values and a holistic approach.

Theory and Practical Implications - The implementation of MMJ places humans as creatures who always crave beauty in the form of justice and balance. Jazz can be understood as a way of thinking about various realities of life, including accounting.

Novelty - This study portrays accounting discourses through a musical perspective.


akuntansi kritis; jazz; riset akuntansi; siklus musik

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.2.14


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