AKUNTANSI MANAJEMEN DALAM FILSAFAT ILMU
ABSTRACT: The early presence
of philosophy and science because of radical, systematic and universal thinking
processes. Philosophy aims to gainknowledge of the truth. It is also related to
the development of accounting science.Philosophy has an object, function,
usefulness and a scientificapproach. The scientific approach consists of
ontology, epistemology andaxiology. In the development of management accounting
science that is partof the science of accounting also has ontology,
epistemology andaxiology.Ontology in management accounting science is a belief
that it is part of the universe. The science of epistemology management
accounting examines and tries to discover the characteristics of management
accountingscience. For axiology explain the usefulness of management accounting
science in human life.
Keyword: ontology,
epistemology, axiology, management accounting
Penulis: Rosita
Kode Jurnal: jpmanajemendd170389
