DISKURSUS SAINS KONTEMPORER DAN IMPLIKASINYA PADA AKUNTANSI

Fransisco Budi Hardiman, Aji Dedi Mulawarman

Abstract


Abstrak - Diskursus Sains Kontemporer dan Implikasinya pada Akuntansi

Tujuan Utama – Artikel ini berupaya menantang dunia sains barat untuk memunculkan akuntansi yang lebih ‘plural’ dan ‘holistis’.

Metode – Artikel ini menggunakan refleksi rasional atas sains dan metodenya atau “diskursus sains”. Dua arus diskursus sains kontemporer yaitu pluralisme dan holisme menjadi basis pemikiran yang diangkat.

Temuan Utama - Artikel ini menunjukkan secara kritis perbedaan manuver pluralisme dan holisme dalam membuka pintu diskursus sains bagi sains timur. Dalam ekskursus ditunjukkan bagaimana diskursus sains kontemporer memengaruhi ilmu akuntansi. Paradigma musantara yang berbasis filsafat hikmah adalah jalan atas pembangunan ilmu akuntansi “timur” yang utuh (objektif sekaligus subjektif dan bahkan melampaui keduanya).

Implikasi Teori dan Kebijakan – Paradigma nusantara adalah solusi konkret atas pengembangan ilmu akuntansi yang utuh. Tanpa penggunaan paradigma ini, akuntansi akan tetap terjebak dalam paradigma modern.

Kebaruan Penelitian – Artikel ini merupakan diskursus akuntansi pada ranah filsafat.

 

Abstract - Contemporary Science Discourses and Its Implications in Accounting

Main Purpose – This article seeks to challenge the western world of science to create a more 'plural' and 'holistic' accounting.

Method – This article reflects rationally on science and its methods or "science discourse." Two currents of contemporary scientific discourse (pluralism and holism) became the basis of thought that was raised.

Main Findings - This article critically shows the differences between pluralism and holism maneuvers in opening the door of scientific discourse to eastern science. In the course, it is shown how contemporary scientific discourse influences accounting science. The “nusantara” paradigm based on the philosophy of wisdom is a way to the development of a complete "eastern" accounting science (objective as well as subjective and even beyond both).

Theory and Practical Implications - The “nusantara” paradigm is a concrete solution for the development of complete accounting science. Without this paradigm, accounting will remain trapped in the modern paradigm.

Novelty – This article is an accounting discourse in the realm of philosophy.


Keywords


akuntansi; diskursus sains; holisme; paradigma nusantara

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.13.1.01

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