Abstract
This paper is motivated by Young's (2003) question “Do we want accounting to be considered only in terms of its practicality, consistency and perceived connections to reality? If so, to which of these values do we wish to assign primacy? If not, what values/characteristics do we believe should guide us in selecting specific accounting practices?’ This study is trying to answer it by offering alternative value and research methodology, both are derived from Indonesian Ideology, Pancasila. Important implication of this study is requirement to develop accounting based on National Objectives of each nation.
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