Documente Academic
Documente Profesional
Documente Cultură
ACCOUNTING:
> Respond to ever-changing needs of society
> Reflect the cultural, economic, legal, social, and political
conditions within which it operates
MESOPOTAMIA GREEK
(3500 B.C.) (500 B.C.)
money, trading, bank; credit society and government
Code of Hammurabi control
EGYPT money, bank (credit &
transfer)
money, taxes
intern verification
ROMAN
bank, taxes, audit,
CHINA budgeting
government efficiency
Chao Dynasty (1122-256 B.C.)
Perkembangan akuntansi
16
Choi/Meek, 7/e
Klasifikasi akuntansi
Common law vs. Code law accounting
Common law accounting Code law accounting
Oriented toward fair Legalistic orientation,
presentation, opaque with low
transparency, and full disclosure
disclosure
Separation between tax Alignment between tax
and financial accounting and financial accounting
Accounting standard Accounting standard
setting in private sector setting in public sector
Parallels stockholder Parallels stakeholder
model of corporate model of corporate
governance governance
17
Choi/Meek, 7/e
Klasifikasi akuntansi
Closely associated factors:
Common Law: Britain Code Law:
*) Umum ke khusus
Klasifikasi akuntansi
Pola Perkembangan Akuntansi
(Deductive* Approach):
3. Independent Discipline Approach: Accounting viewed as a
service function derived from business practice (I.e. United States,
United Kingdom) Accounting derived from business practices,
judgment, and trial-and-error.
4. Uniform Accounting Approach: Accounting viewed as efficient
means of administration and control. Common in centrally-
controlled economies: (I.e. Germany, France, Sweden)
Accounting is standardized by central government and used as a
tool for administrative control.
Klasifikasi akuntansi
Inductive* Approach
(Empirically derived classifications)
Identification of accounting patterns begins with analysis of
individual accounting practices.
Using this Approach, Nair and Frank identified four
measurement groupings using Price-Waterhouse (PWC) data:
1. British Commonwealth
2. Latin American
3. Continental European
4. United States
Uses database of accounting principles and reporting
practices
*) Khusus ke umum
Perkembangan akuntansi di INDONESIA