BAHASA AKUNTANSISEBAGAI “DISCOURSE-DRIVEN” DALAM BUDAYA KAPITALISME BARU
ABSTRACT: It is undeniable
that accounting as a science or practice developed at this time considered to
be born of the "womb" of capitalism, also led to the development of
accounting theory is consistent with capitalism itself. This article highlights
the dialectic accounting laden with cultural values contained therein. A study
of discourse is used to generate an understanding of how the language has
become a 'discourse-driven' to the new capitalism in order to generate the
values in a culture where accounting flourish. The basic concepts and theories
developed in accounting has become a tool of technology which is used as a
justification of the interests in favor of the neo-capitalist.
Penulis: Banu Witono
Kode Jurnal: jpakuntansidd160588
