AKUNTANSI MULTIPARADIGMA

Disusun untuk Memenuhi tugas Mata Kuliah Akuntansi Multiparadigma

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Bey adityawarman 156020310111015

Kelas Reguler II Joint Program Angkatan 26

JURUSAN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS BRAWIJAYA
MALANG
2016
Comment from the jurnal and papers :

Internationalization of accounting standards also attracted criticism. At the beginning of 1971

(prior to the establishment of IASC), some say that the determination of the international
standard is a simple solution to the problem is too complicated. Also stated that the
accounting, as the social sciences, has had a flexibility that woke up with his own in it and the
ability to adjust to a very different situation is one of its most important values. By the time
international standards doubt can be flexible to address the differences in backgrounds,
traditions, and national economic environment, some people argue that it would be a
challenge that is not politically acceptable to national sovereignty.

Furthermore, fears that the adoption of international standards would lead to "excessive
standards". Companies must respond to the pressure of the composition of national, political,
social, and economic increasingly meningat and increasingly made to meet international
requirements additional complex and costly.

is based on principles of economic rationality which are designed to achieve global

harmonization, thereby creating winwin financial and political opportunities, together with
an open and accountable world order (Roberts, 1991).

A different way to think about global notions of accountability is advanced in this article. It is
constructed by revisiting the debates between Kantian and Foucaultian perspectives (see for
example Hopwood, 1994; Neu, 1999, 2000; Williams, 1987; Roberts and Scapens, 1985). In
particular, this critical conception of accountability is especially suspicious of closed horizons
and imperialist discourses that curtails individual freedom (see Hopwood, 1994; Barber,
1995; Taylor, 1998). Thus, a critical accountability framework broadens not only our
understanding of citizenship but also contextualises accountability within a substantive moral
framework. This framework combines a respect for local values within a conception of the
common good that is broad enough to critique the assumptions of due process, harmonisation
and the internationalisation of accounting. The accountability argument in this article extends
democratic and non-imperialistic discourses to recognise the significant values that have
shaped modern accountings relationship with accountability criteria. More particularly, it is
argued that conceptions of human agency which underpin this picture of accountability
cannot be framed within the abstract neatness and theoretical simplicity implicit in
cosmopolitan frameworks.

capital market research and harmonising accounting impact on our human agency which are
bound up with different notions about how to make the world intelligible. Of critical
importance is how this way of thinking impacts on what is human agency and global
citizenship.

I agree that the use of IFRS will only be beneficial for countries that have a system of
cultural, legal, and economic together with the countries involved in the preparation of IFRS.
That means if there are other countries that are indirectly forced to adopt a system of cultural,
legal and economic accordance with the IFRS constituent countries, they will not get the
maximum benefit from the implementation of IFRS.

which states that restrict capital mobility of workers in those countries is not a regulator of
IFRS for promoting the mobility of capital between countries IFRS strengthen regulatory
systems use low wages in developing countries to maximize the benefits for the countries
regulatory standards. Territorial definition apply different global labor relations for the global
relationship capital. If the purpose of the application of IFRS is to promote the 'free' capital
over the limit 'free' workers across the territories, this could lead to capital providers in the
territory (country) advanced to profit during bad movement restrictions.

imperialism harmonized through the collection of the imperialist countries that are trying to
control the decision-making of other countries with mandated accounting standards.

Although the countries of imperialism that constitutes IASB committee is bound to gain
significant benefits through the structuring and implementation of IFRS by promoting
accounting software preferred.

multinational corporations and foreign direct investment allowed the US to increase

economic dependence on other countries to the US. Therefore, IFRS will form the economic
decision-making from other countries, which in turn will perpetuate imperialism Post-World
War II