Epistemology of Accounting Practices: Another Frame of Objectivity Claims

DOI

10.2991/teams-19.2019.66How to use a DOI?

Keywords

epistemology; accounting practices; objectivity

Abstract

The purpose of this article is mainly to examine the epistemology of accounting practice through a frame of view other than objectivity frame. Epistemology is how to get the right knowledge and the knowledge obtained is greatly influenced by what epistemology is used. At present, accounting is generally gained knowledge through modern epistemology. This article seeks to examine epistemology in accounting practices in addition to modern epistemology. The results of this study confirm that modern epistemology is the development of scientific logic that combines rationalism and empiricism approaches. In addition, this also works by using objectivity and relying on understanding through the five senses. The epistemology of accounting practices needs to adopt interpretative art and be based on perspective. Accounting practices that emphasize accounting reports should be balanced with elements of conversation or dialogue, not just claims of objectivity. Accounting practices are becoming more complete and rich when viewed from various epistemological frames.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Lucy Sri Musmini
AU  - Gede Adi Yuniarta
AU  - Ni Luh Gede Erni Sulindawati
AU  - I Gede Agus Pertama Yudantara
PY  - 2019/11
DA  - 2019/11
TI  - Epistemology of Accounting Practices: Another Frame of Objectivity Claims
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
PB  - Atlantis Press
SP  - 393
EP  - 397
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-19.2019.66
DO  - 10.2991/teams-19.2019.66
ID  - Musmini2019/11
ER  -