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    Pendekatan Tradisional Dalam Perumusan Teori Akuntansi

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    H Sri Sulistyanto
    The document discusses traditional approaches to formulating accounting theories. It describes accounting theories as coherent sets of concepts that provide frameworks to evaluate practice and guide new procedures. Traditionally, accounting developed pragmatically through accepted rules and procedures rather than theoretical frameworks. The document outlines deductive, inductive, ethical, sociological, economic, and eclectic approaches to developing accounting theories. It also discusses the conceptual framework as a normative method used to address inconsistencies in accounting rules.

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    Pendekatan Tradisional Dalam Perumusan Teori Akuntansi

    Uploaded by

    H Sri Sulistyanto
    67 views29 pages
    The document discusses traditional approaches to formulating accounting theories. It describes accounting theories as coherent sets of concepts that provide frameworks to evaluate practice and guide new procedures. Traditionally, accounting developed pragmatically through accepted rules and procedures rather than theoretical frameworks. The document outlines deductive, inductive, ethical, sociological, economic, and eclectic approaches to developing accounting theories. It also discusses the conceptual framework as a normative method used to address inconsistencies in accounting rules.

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    Teori Akuntansi

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    TA_02_Perumusan_TA

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    The document discusses traditional approaches to formulating accounting theories. It describes accounting theories as coherent sets of concepts that provide frameworks to evaluate practice and guide new procedures. Traditionally, accounting developed pragmatically through accepted rules and procedures rather than theoretical frameworks. The document outlines deductive, inductive, ethical, sociological, economic, and eclectic approaches to developing accounting theories. It also discusses the conceptual framework as a normative method used to address inconsistencies in accounting rules.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    67 views29 pages

    Pendekatan Tradisional Dalam Perumusan Teori Akuntansi

    Uploaded by

    H Sri Sulistyanto
    The document discusses traditional approaches to formulating accounting theories. It describes accounting theories as coherent sets of concepts that provide frameworks to evaluate practice and guide new procedures. Traditionally, accounting developed pragmatically through accepted rules and procedures rather than theoretical frameworks. The document outlines deductive, inductive, ethical, sociological, economic, and eclectic approaches to developing accounting theories. It also discusses the conceptual framework as a normative method used to address inconsistencies in accounting rules.

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    TEORI AKUNTANSI

    PENDEKATAN TRADISIONAL
    DALAM PERUMUSAN TEORI AKUNTANSI
    Definition of Theory
    • What is a theory?
    – Serangkaian bagian/variabel, definisi dan dalil
    yang saling berhubungan yang meghasilkan suatu
    pandangan sistematis mengenai fenomena
    dengan menentukan hubungan antar variabel
    dengan maksud menjelaskan fenomena ilmiah
    – …the coherent set of hypothetical, conceptual and
    pragmatic principles forming the general
    framework of reference for a field of inquiry
    (Hendriksen)

    BAO 3309 Advanced Financial Accounting 2


    Function of Theories
    • Theories which explain (e.g. accountants do
    not do X because of Y)
    • Theories which predict (e.g. cosmetic
    accounting policy changes will have no impact
    on share price)
    • Theories which recommend/ prescribe (e.g.
    current cost accounting should be used to
    provide more useful information)

    BAO 3309 Advanced Financial Accounting 3


    Why do we need theory?
    • To Systematically Create New Knowledge!

    BAO 3309 Advanced Financial Accounting 4


    Accounting Theory

    – …logical reasoning in the form of a set of


    broad principles that:
    • provide a general framework of
    reference by which accounting
    practice can be evaluated and
    • guide the development of new
    practices and procedures
    (Hendriksen).
    Teori Akuntansi vs Teori Ekonomi dan
    teori lain lainnya ?
    BAO 3309 Advanced Financial Accounting 5
    Historically
    • Accounting seen as pragmatic, procedural endeavour
    • Rules, practices and procedures developed on an ad-
    hoc basis usually in response to recording and
    reporting issues that presented themselves for
    resolution
    • Repetition and general acceptance has provided
    support and legitimacy to the practitioners’ rules.

    BAO 3309 Advanced Financial


    6
    Accounting
    GAAP
    • Think of Generally Accepted Accounting
    Practices:
    – What are some conventions?
    – What are some doctrines?
    – What are some principles?

    BAO 3309 Advanced Financial


    7
    Accounting
    Principles of Accounting

    • General principles: basic assumptions, concepts, and


    guidelines for preparing financial statements.
    Usually stem from long-used accounting practice.
    • Specific principles: detailed rules used in reporting
    business transactions and events.
    Usually created by a pronouncement from an
    authoritative body.
    What is the Nature of Accounting?
    • …the process of identifying, measuring and
    communicating economic information to permit
    informed judgements and decisions by users of
    information (AAA, A statement of Basic Accounting
    Theory)

    BAO 3309 Advanced Financial Accounting 9


    Accounting Theory Eras
    • ‘General Scientific Period’ (up to 1955??)
    – ‘What is’ theories (descriptive)
    – Based on observations
    – Empirical analysis
    – e.g. Choose ‘best’ depreciation method based on
    the one that has been used the most

    BAO 3309 Advanced Financial Accounting 10


    Accounting Theory Eras

    • ‘Prescriptive/Normative Period’ 1956 +


    – ‘What should be’ (prescriptive)
    – Norms for best practice
    – Not necessarily based on observation
    – e.g. the development of current value
    accounting systems in the late 1960s - early
    1970s

    BAO 3309 Advanced Financial Accounting 11


    Some prescriptive theories

    • Decision usefulness theories


    – Decision makers: ask the users what they want
    – Decision models: researcher deduces what is
    necessary for efficient decisions to be made
    • Measurement Issues and Concept of Income
    • Conceptual framework projects

    BAO 3309 Advanced Financial Accounting 12


    Accounting Theory Eras
    • ‘Positive Period’: 1975 +
    – ‘Specific scientific theory’
    – Dissatisfaction with normative theories
    – Normally based on observation
    – Seek to explain and predict

    BAO 3309 Advanced Financial Accounting 13


    Some descriptive/positive
    theories
    • capital market based research
    • contracting theory
    • behavioural research

    BAO 3309 Advanced Financial Accounting 14


    Criticisms of development of
    accounting rules
    • Concern that descriptive method of inferring GAAP
    from practices gives no guidance for dealing with
    unusual or different situations
    • Piecemeal approach introduced inconsistencies
    • ‘Creative’ accounting

    SO … due to

    BAO 3309 Advanced Financial


    15
    Accounting
    Problems in Accounting Theory
    – problems from a lack of a general theory
    – permissiveness of accounting practice
    – inconsistency of practices
    – defense against political interference
    • a normative method of theory development was
    proposed (CONCEPTUAL FRAMEWORK). It is
    premised on user needs driving the formulation of
    rules and other operational procedures for use in
    practice.

    BAO 3309 Advanced Financial


    16
    Accounting
    What is the conceptual
    framework?
    … a coherent system of interrelated
    objectives and fundamentals that is
    expected to lead to consistent
    standards and that prescribes the
    nature, function and limits of financial
    accounting and reporting. (FASB)

    BAO 3309 Advanced Financial


    17
    Accounting
    Metodologi untuk Perumusan suatu
    Teori Akuntansi
    terdiri dari :
    1. Deskriptif
    Dalam dunia akuntansi secara profesional, telah
    diterima secara luas pendapat bahwa akuntansi adalah
    suatu seni yang tidak dapat diformalisasikan dan
    bahwa metodologi yang secara tradisional digunakan
    dalam formalisasi teori akuntansi pada hakikatnya
    adalah untuk mempertimbangkan apakah itu dengan
    mengkodefikasi praktek-praktek akuntansi. Teori
    semacam itu disebut teori akuntansi deskriptif.
    2. Normatif
    Teori akuntansi normatif berupaya untuk
    mempertimbangkan apa yang seharusnya, dan
    bukan apakah itu.

    • Dalam alam fenomena dan permasalahan


    akuntansi yang kompleks, kedua metode tersebut
    mungkin dibutuhkan untuk merumuskan suatu
    teori akuntansi.
    • Metode deskriptif berupaya membenarkan
    beberapa praktek akuntansi yang nyatanya
    berguna.
    • Metode normatif akan berupaya untuk
    membenarkan beberapa praktek akuntansi yang
    seharusnya dijelaskan.
    Pendekatan dalam Perumusan Teori
    Akuntansi
    Pendekatan tradisional telah mencapai tingkat penerimaan
    dan penerapan yang lebih tinggi dibandingkan pendekatan-
    pendekatan baru. Pendekatan-pendekatan tradisional
    adalah :
    1. Nonteoritis, praktis atau pragmatik (informal)
    adalah pendekatan pragmatik dan pendekatan otoriter.
    2. Teoritis
    a. Deduktif
    b. Induktif
    c. Etis
    d. Sosiologis
    e. Ekonomi
    f. Eklektik
    1. Nonteoritis
    • Pendekatan pragmatik terdiri dari penyusunan
    suatu teori yang dicirikan oleh kesesuaiannya
    terhadap praktek-praktek dunia nyata yang ada
    kegunaannya dari segi pemecahan praktis.
    • Pendekatan otoriter dalam perumusan teori
    akuntansi yang terutama diterapkan oleh
    organisasi profesional, terdiri dari pernyataan-
    pernyataan yang diterbitkan untuk mengatur
    prakter-praktek akuntansi.
    Kedua pendekatan itu menganggap bahwa teori
    akuntansi dan teknik-teknik akuntansi yang
    dihasilkan harus disusun berdasarkan penggunaan
    akhir dari laporan-laporan keuangan agar
    akuntansi memiliki fungsi yang berguna
    1. Teoritis : jelas ada dasarnya secara konsep dan
    teoritis
    • Pendekatan induktif
    • Pendekatan deduktif
    • Pendekatan Etis
    • Pendekatan Sosiologis
    • Pendekatan Ekonomi
    • Pendekatan Ekletik
    PENDEKATAN DEDUKTIF
    Asumsi Dasar Teori Kesimpulan
    Akuntansi Akuntansi Logis

    Menentukan tujuan laporan


    keuangan
    Tahapan
    Pendekatan
    Memilih postulat akuntansi
    Deduktif

    Menghasilkan prinsip -
    prinsip akuntansi

    Mengembangkan teknik -
    teknik akuntansi
    PENDEKATAN INDUKTIF
    Pengamatan Kesimpulan
    Teori Akuntansi
    dan Pengukuran Umum

    Pencatatan seluruh
    pengamatan
    Tahapan
    Analisa dan klasifikasi Pendekatan
    pengamatan Induktif

    Menentukan kesimpulan umum


    dan prinsip - prinsip akuntansi

    Pengujian kesimpulan umum


    PENDEKATAN ETIS DAN SOSIOLOGIS
    • Adil
    Keadilan • Persamaan hak untuk semua pihak

    • Akurat
    Kebenaran • Benar

    • Wajar
    Kewajaran • Tidak bias dan tidak memihak

    Pendekatan Sosiologis merupakan pendekatan etis


    yang berpusat pada kewajaran yang lebih luas.
    PENDEKATAN EKONOMI
    Teknik Indikator
    Teori Akuntansi
    Akuntansi Makro Ekonomi

    Sekilas Info:
    Sampai didirikannya
    Tergantung pada Mencerminkan FASB, pendekatan
    dampak produk kenyataan ekonomi dan
    ekonomi nasional ekonomi dan konsep konsekuensi
    ekonomi tidak
    bergantung pada
    banyak digunakan
    konsekuensi dalam akuntansi.
    ekonomi
    PENDEKATAN EKLEKTIK
    Upaya yang
    dilakukan oleh
    individu dan
    organisasi –
    organisai
    profesi Pendekatan
    Eklektik

    Upaya
    Pemerintah
    Latihan soal
    • Menurut anda apa ciri khas atau perbedaan teori
    akuntansi dengan teori teori lain ?
    • Jelaskan perbedaan pendekatan pragmatis dan
    pendekatan induktif dalam perumusan teori
    akuntansi !
    • Jelaskan konsekuensi dari faktor ekonomi makro
    suatu negara ( tingkat inflasi, nilai tukar mata uang)
    terhadap perkembangan perumusan teori akuntansi.
    Berilah contoh yang nyata di Indonesia
    Tugas Minggu depan
    • Buatlah ringkasan 15 slides mengenai pendekatan
    pengaturan dalam perumusan teori akuntansi,
    uraikan sifat, fungsi dan peran serta output regulasi
    yang dihasilkan dari lembaga lembaga di bawah ini :
    – International Accounting Standard Boards
    – Financial Accounting Standard Board
    – Accounting Principle Boards
    – Securities and Exchange Commission
    – American Institute of Certified Public Accountant
    – American Accounting Association
    – Dewan Standar Akuntansi Keuangan IAI

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