Abstract
This study aims to capture the development of new accounting history research in order to understand the extent to which accounting history has been carried out and the possible direction of research in the future. This study use literature review to collect the data. The result shows that the NAH research in Indonesia has been carried out such as accounting research during the colonioal period, the early era of Indonesia’s independence, the ancient java and bali period. However, the opportunity to do the New accounting history research in Indonesia is still widely open considering that Indonesia is a country with many cultures and dynamics. Some opportunities in this field are accounting research during the Islamic Kingdom and contemporary accounting research which can describe various current accounting dynamics that impact the development of accounting.
Highlights
Penelitian ini bertujuan untuk menggambarkan perkembangan penelitian sejarah Akuntansi di Indonesia yang diteliti dengan menggunakan pendekatan New Accounting History (NAH)
This study aims to capture the development of new accounting history research in order to understand the extent to which accounting history has been carried out and the possible direction of research in the future
Dari paparan diatas dapat disimpulkan bahwa perkembangan penelitian sejarah akuntansi dengan menggunakan pendekatan New Accounting History sudah banyak diteliti dan bisa diterima sebagai metoda pembacaan sejarah akuntansi yang mampu memberikan gambaran tentang bagaimana akuntansi berkembang mengikuti perkembangan lingkungan sosial dan ekonomi tempat akuntansi dipraktikan sehingga sejarah akuntansi bisa dipahami secara utuh dan lebih baik lagi
Summary
Penelitian ini bertujuan untuk menggambarkan perkembangan penelitian sejarah Akuntansi di Indonesia yang diteliti dengan menggunakan pendekatan New Accounting History (NAH). Selain menceritakan perkembangan akuntansi pada masa kolonialisme belanda dan jepang, Sukoharsono (1995) juga membahas tentang perkembangan kemunculan program studi Akuntansi yang ada di Universitas-universitas di Indonesia sebagai dampak lanjutan untuk merespon perkembangan ekonomi Indonesia pasca kemerdekaan Indoesia,Alat analisis yang digunakan untuk dapat menggambarkan perkembangan dan menjelaskan berbagai perubahan-perubahan signifikan dalam akuntansi pada saat itu adalah genealogiarkeologi pengetahuan yang juga dipopulerkan oleh Michael Foucault.
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