Formulation of Accounting Theory
Known in the literature several approaches in menrumuskan accounting theory. Each author provides methods that follow. Several approaches in the formulation of accounting theory by Belkaoui are as follows:
Informal approach consists of:
a. Pragmatic, practical and non-theoretical
In this method the formulation of accounting theory and practice based on the situation on the ground. To be considered is what things are useful to solve practical problems.
b. Authoritarian approach
In
this method of accounting is to formulate a theory of professional
organizations issued statements governing the practice of accounting.
Theoretical approaches are divided into:
a. Deductive
The
formulation starts from the formulation of the basic propositions of
accounting (accounting postulates and principles) and then taken to its
logical conclusion on accounting theory on this question. This
approach is employed in the preparation of accounting structure which
was formulated first purpose financial statements, formulate postulates,
and principles, and ultimately more specifically compose engineering or
accounting standards.
b. Inductive
Preparation
of accounting theory is based on some specific observations and
measurements of various samples and finally formulated a uniform or
recurrent phenomena (accounting information) and general conclusions
drawn (postulates and principles of accounting). The stage is passed:
· Collecting all observations
· Analyze the observation group
· Drawing general conclusions
· Testing the general conclusion
Conduct
In this akunansi formulation approach used the concept of fairness, justice, and truth possession. According D.R. Scottkriteria to be used in the formulation of accounting theory is fairness to the parties concerned are treated fairly.
Sociological
Of major concern in the formulation of accounting theory is social impact of accounting techniques. So the concern is not direct user, but also the whole society perpetually.
Macro Economics
Economic
approach in the formulation of accounting theory emphasizes the control
the behavior of macroeconomic indicators resulting formulation of
accounting theory. Thus, the choice of accounting techniques are based on the impact on the national economy. It
is concluded that free technique and accounting policies should be able
to describe the economic reality and the choice of accounting
techniques should depend on the economic consequences.
From the literature we know of other communicative approach in the formulation of accounting theory. This
approach was developed by Bedfourd and Baldouni who consider accounting
as a system which is integrated in the communication process. Here
what information needs to be formulated and presented by the company to
the readers so that they can use them in the decision making process.
Many
other approaches that should be mentioned here include behavioral
approach, which emphasizes on the behavioral aspects of information
generated by accounting, pragmatic, nontheoritical approach, theory of
accounts approach the look of the aspects of the relationship between
accounting estimates constructed from the basic theory of double entry.
Formulation Approach In Theory accounting
Formulation Approach In Theory
According to Godfrey, the link between theory and reality, there are three types of relationship, namely
syntactic
The theory formulated by logical lines. The relationship is formulated in the form of rules such as the rules of the language, the rules of mathematics, and so forth.
Semantic
Theories linking the basic concepts of a theory to object nyata.hubungan is poured in the form of appropriate rules or operational definitions. Semantic relations concerning the word, sign, or symbol of the fact that the theory is easier to understand, realistic, and meaningful.
Pragmatic
Not all theories have a pragmatic aspect. Here it is concerned with the influence of pragmatic words, the symbol of man. Accounting is considered to have the ability to affect human behavior.
The theory must be able to formulate the truth. Therefore the theory should always be tested. There are 3 criteria or a party or a resource that has the authority to mennetukan truth of a theory, namely:
dogmatic
Truth be said right as delivered by experts who win have the authority to convey the truth and does not need to be tested again. The belief in this truth simply based on trust, confidence, or faith. For example, religious beliefs, one's charisma, position, and so forth.
self evidence
Truth delivered from a theory as evidenced by general knowledge, observation, or experience.
Scientific
The truth of a theory which was delivered through proven scientific methods. The theory is formulated, tested, and so repeated continuously.
According to Godfrey, the link between theory and reality, there are three types of relationship, namely
syntactic
The theory formulated by logical lines. The relationship is formulated in the form of rules such as the rules of the language, the rules of mathematics, and so forth.
Semantic
Theories linking the basic concepts of a theory to object nyata.hubungan is poured in the form of appropriate rules or operational definitions. Semantic relations concerning the word, sign, or symbol of the fact that the theory is easier to understand, realistic, and meaningful.
Pragmatic
Not all theories have a pragmatic aspect. Here it is concerned with the influence of pragmatic words, the symbol of man. Accounting is considered to have the ability to affect human behavior.
The theory must be able to formulate the truth. Therefore the theory should always be tested. There are 3 criteria or a party or a resource that has the authority to mennetukan truth of a theory, namely:
dogmatic
Truth be said right as delivered by experts who win have the authority to convey the truth and does not need to be tested again. The belief in this truth simply based on trust, confidence, or faith. For example, religious beliefs, one's charisma, position, and so forth.
self evidence
Truth delivered from a theory as evidenced by general knowledge, observation, or experience.
Scientific
The truth of a theory which was delivered through proven scientific methods. The theory is formulated, tested, and so repeated continuously.
Formulation Method of accounting theory
Formulation Method of accounting theory
Formulate accounting theory or in other words, must have accounting research methods. Godfrey Belkaoui and be shot in the literature suggests the following methods.
1. Descriptive methods (Pragmatic)
In this method of accounting is considered as an art that can not be formulated, the formulation of the method of accounting theory should be explained or descriptive and analyze existing practices and accepted now.
2. Psychological Pragmatic
Here the observed reactions of users of financial statements to output accounting financial statements prepared from a variety of rules, standards, principles or guidelines. This field can also be called behavioral accounting.
3. Normative Methods (1950-1960)
Here accounting rules considered the norm to be followed no matter whether valid or practiced now or not.
4. Positive Methods (1970)
A method that starts from a scientific method is generally applicable or acceptable. Based on this theory, formulated the research problem or fenmena remedy observing actual behavior does not exist in theory.
Formulate accounting theory or in other words, must have accounting research methods. Godfrey Belkaoui and be shot in the literature suggests the following methods.
1. Descriptive methods (Pragmatic)
In this method of accounting is considered as an art that can not be formulated, the formulation of the method of accounting theory should be explained or descriptive and analyze existing practices and accepted now.
2. Psychological Pragmatic
Here the observed reactions of users of financial statements to output accounting financial statements prepared from a variety of rules, standards, principles or guidelines. This field can also be called behavioral accounting.
3. Normative Methods (1950-1960)
Here accounting rules considered the norm to be followed no matter whether valid or practiced now or not.
4. Positive Methods (1970)
A method that starts from a scientific method is generally applicable or acceptable. Based on this theory, formulated the research problem or fenmena remedy observing actual behavior does not exist in theory.
Theory and Policy Making in Accounting
Theory and Policy Making in Accounting
Accounting theory is closely related to the preparation of accounting policy. The theory with the political and economic conditions and the system will determine policy. In the preparation of the accounting policy which will serve as the basis for accounting or engineering practices are influenced by many factors including:
1. accounting theory
2. political factors
3. economic conditions
Accounting theory formulation would be useful if the theory can be used as a tool to predict what would be expected might happen in the future. If so, should every country should have its own accounting theory and formulate the conclusion of the condition and its social economic phenomenon, not mengambila over completely from the arrangement other countries accounting theory.
Hadibroto (Media Accounting 1988) emphasizes the importance of accounting theory. According to him there is a growing indication that accounting theory assumes that seemed unnecessary. Reasons underlying this thinking is the danger of not accounting is a discipline that explains all the symptoms in the practice of accounting. Accounting technical and procedural. This view is mistaken, accounting theory may provide an explanation of the practice of accounting, answering and explaining all the phenomena underlying the application of a method in accounting practices.
Hendriksen assessing the accounting theory as a general principle of arrangement will be able to:
1. Provide a common frame of reference from which accounting practices assessed
2. Accounting theory formulated will not be able to follow the development of the economy, sisial, technology, and science are so fast.
Accounting theory is closely related to the preparation of accounting policy. The theory with the political and economic conditions and the system will determine policy. In the preparation of the accounting policy which will serve as the basis for accounting or engineering practices are influenced by many factors including:
1. accounting theory
2. political factors
3. economic conditions
Accounting theory formulation would be useful if the theory can be used as a tool to predict what would be expected might happen in the future. If so, should every country should have its own accounting theory and formulate the conclusion of the condition and its social economic phenomenon, not mengambila over completely from the arrangement other countries accounting theory.
Hadibroto (Media Accounting 1988) emphasizes the importance of accounting theory. According to him there is a growing indication that accounting theory assumes that seemed unnecessary. Reasons underlying this thinking is the danger of not accounting is a discipline that explains all the symptoms in the practice of accounting. Accounting technical and procedural. This view is mistaken, accounting theory may provide an explanation of the practice of accounting, answering and explaining all the phenomena underlying the application of a method in accounting practices.
Hendriksen assessing the accounting theory as a general principle of arrangement will be able to:
1. Provide a common frame of reference from which accounting practices assessed
2. Accounting theory formulated will not be able to follow the development of the economy, sisial, technology, and science are so fast.
The theory is a branch of accounting
Understanding Accounting Theory
The theory is a branch of accounting is accounting that consists of systematic statement of principles and methodology that distinguishes the practice. Vernon kam (1986) considers that accounting theory is a comprehensive system which includes postulates and theories related to it. He split the element theory in several elements: basic postulates and assumptions, definitions, accounting purposes, principles or standards, and procedures or methods.
Vernon Thurs (1986) put forward the theory of functions of the following kuntansi.
1. Making a handle for accounting standard setting body in setting the standard.
2. Provide the frame of reference to solve accounting problems in the absence of official standards.
3. Preformance demarcate it done judgment in preparing financial statements.
4. Improving the understanding and confidence of the reader reports the information presented financial statements.
5. Improving the quality of reports that can be compared.
While Hendriksen (1982) suggests the usefulness of accounting theory as follows.
1. Provide the frame of reference as a basis for assessing procedures and accounting practices.
2. Provide guidance to the practices and procedures of the new accounting.
3. The properties of accounting theory
Accounting theory has some properties, such as:
a set of principles that are logical, interrelated and form a general framework
closely related to the accounting policy
should cover all the accounting literature that provides a different approach to each other
must be able to provide a description of accounting practices, answer and explain all the phenomena underlying the application of a method in accounting practices.
must be able to explain why the company is more likely to use the LIFO method in assessing dartipada FIFO inventory
should be able to predict or even find an unknown accounting symptom
is very important in preparing and verifying the accounting principles
The theory is a branch of accounting is accounting that consists of systematic statement of principles and methodology that distinguishes the practice. Vernon kam (1986) considers that accounting theory is a comprehensive system which includes postulates and theories related to it. He split the element theory in several elements: basic postulates and assumptions, definitions, accounting purposes, principles or standards, and procedures or methods.
Vernon Thurs (1986) put forward the theory of functions of the following kuntansi.
1. Making a handle for accounting standard setting body in setting the standard.
2. Provide the frame of reference to solve accounting problems in the absence of official standards.
3. Preformance demarcate it done judgment in preparing financial statements.
4. Improving the understanding and confidence of the reader reports the information presented financial statements.
5. Improving the quality of reports that can be compared.
While Hendriksen (1982) suggests the usefulness of accounting theory as follows.
1. Provide the frame of reference as a basis for assessing procedures and accounting practices.
2. Provide guidance to the practices and procedures of the new accounting.
3. The properties of accounting theory
Accounting theory has some properties, such as:
a set of principles that are logical, interrelated and form a general framework
closely related to the accounting policy
should cover all the accounting literature that provides a different approach to each other
must be able to provide a description of accounting practices, answer and explain all the phenomena underlying the application of a method in accounting practices.
must be able to explain why the company is more likely to use the LIFO method in assessing dartipada FIFO inventory
should be able to predict or even find an unknown accounting symptom
is very important in preparing and verifying the accounting principles
Understanding of accounting theory
understanding Theory
Before discussing accounting theory we can understand the structure of words. The theory is the arrangement of the guidelines, concepts, definitions, and serving in a systematic phenomenon by showing the relationship between the variables with one another in order to explain and predict phenomena.
Webster's Third New International Dictionary defines a theory as to the arrangement of interrelated hypotheses, concepts, and principles that form the pragmatic frame of reference for the field in question.
McDonald gave the three elements of the theory, namely:
1. Make the code as a symbol of the phenomenon
2. Combine them in accordance with the regulations
3. Translate into a phenomenon
Kenneth S. Most (1982) defines theory as "a systematic statement of the rules or principles underlying or guiding a set of phenomena." Theory can be considered as a framework or arrangement of ideas, explanations of phenomena, and prediction of the future behavior. A theory is a systematic and scientific explanation. Kenneth added that the theory has three dimensions as follows:
1. Reductionism which means that the theory starts from the assumption that theories which do not directly refer to the object being observed nor verifiable statement, but he is a reference material for the observed phenomena. He is the kind of tool that can be referred to more quickly observed phenomena.
2. Instrumentalism which means that the theory is an instrument or a tool that will be used to calculate the judge a statement about an observation. Here the role of theory is to explain and predict.
3. Realism means that the theory is a set of propositions or proposition is a statement of the truth or untruth of real world phenomena or objects.
Before discussing accounting theory we can understand the structure of words. The theory is the arrangement of the guidelines, concepts, definitions, and serving in a systematic phenomenon by showing the relationship between the variables with one another in order to explain and predict phenomena.
Webster's Third New International Dictionary defines a theory as to the arrangement of interrelated hypotheses, concepts, and principles that form the pragmatic frame of reference for the field in question.
McDonald gave the three elements of the theory, namely:
1. Make the code as a symbol of the phenomenon
2. Combine them in accordance with the regulations
3. Translate into a phenomenon
Kenneth S. Most (1982) defines theory as "a systematic statement of the rules or principles underlying or guiding a set of phenomena." Theory can be considered as a framework or arrangement of ideas, explanations of phenomena, and prediction of the future behavior. A theory is a systematic and scientific explanation. Kenneth added that the theory has three dimensions as follows:
1. Reductionism which means that the theory starts from the assumption that theories which do not directly refer to the object being observed nor verifiable statement, but he is a reference material for the observed phenomena. He is the kind of tool that can be referred to more quickly observed phenomena.
2. Instrumentalism which means that the theory is an instrument or a tool that will be used to calculate the judge a statement about an observation. Here the role of theory is to explain and predict.
3. Realism means that the theory is a set of propositions or proposition is a statement of the truth or untruth of real world phenomena or objects.
Understanding and Definition of Accounting Internship
Understanding and Definition of Accounting
Accounting is a process record, classify, summarize, process and present data, transactions, and finance-related events that can be used by people who use it easily understandable for a decision-making and other purposes.
Accounting accounting derived from foreign words meaning when translated into Indonesian is count or account. Accounting is used in almost all business activities around the world to make a decision that is referred to as the language of business.
Accounting functions
The main function of accounting is the financial information of an organization. From the accounting statements we can see a performance of financial position and their organization changes that occur in it. Accounting is a qualitative measure of the money unit. Financial information is needed especially by the manager / management to help make the decision of an organization.
Basis of Accounting Reports
Basically the accounting process will make the output income statement, statement of changes in equity, and the balance sheet of a company or other organization. In an accounting report must include the company name, report name, and date of preparation or time period for the report easier for people to understand. Reports can be periodic and there are also a limited period only.
Accounting is a process record, classify, summarize, process and present data, transactions, and finance-related events that can be used by people who use it easily understandable for a decision-making and other purposes.
Accounting accounting derived from foreign words meaning when translated into Indonesian is count or account. Accounting is used in almost all business activities around the world to make a decision that is referred to as the language of business.
Accounting functions
The main function of accounting is the financial information of an organization. From the accounting statements we can see a performance of financial position and their organization changes that occur in it. Accounting is a qualitative measure of the money unit. Financial information is needed especially by the manager / management to help make the decision of an organization.
Basis of Accounting Reports
Basically the accounting process will make the output income statement, statement of changes in equity, and the balance sheet of a company or other organization. In an accounting report must include the company name, report name, and date of preparation or time period for the report easier for people to understand. Reports can be periodic and there are also a limited period only.
Langganan:
Postingan (Atom)