Ilmu Akuntansi dan Kepentingan Manusia

Titik Aryati

Abstract


Abstract

This paper aims to describe and explain the link between science and accounting with human interests. A famous philosopher, Jurgen Habermas (1990) states that science can not be separated from human interests. Accounting science is part of actions science that aimed to improving people's lives. Accounting theory used to predict and explain a phenomenon, that is related to human interests. Accounting and financial reporting environment is very complex because of the accounting product is information, an influential and important commodity. Accounting science has an interest for various parties such as, management, creditors, investors, governments, communities, and others. Besides accounting also has interests in various legal, environmental, ethics, public and others.

Key words: science, accounting, and human interests

Abstract

This paper aims to describe and explain the link between science and accounting with human interests. A famous philosopher, Jurgen Habermas (1990) states that science can not be separated from human interests. Accounting science is part of actions science that aimed to improving people's lives. Accounting theory used to predict and explain a phenomenon, that is related to human interests.

Accounting and financial reporting environment is very complex because of the accounting product is

information, an influential and important commodity. Accounting science has an interest for various

parties such as, management, creditors, investors, governments, communities, and others. Besides

accounting also has interests in various legal, environmental, ethics, public and others.

Key words: science, accounting, and human interests




DOI: http://dx.doi.org/10.24856/mem.v24i2.182

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