Sains Memasak Akuntansi: Pemikiran Udayana dan Tri Hita Karana

Abstract

<em>This article aims to raise awareness that accounting research needs ought to be based upon beliefs about what is "true" or what is "the truth" itself. Research methods should be understood not only as the technique of "cooking". By exploring, the thought of King Udayana and Tri Hita Karana (THK) through genealogy reveals epistemological positions, which is in the positive as well as critical accounting research has a different "truth". In positivism, the thought of King Udayana and THK can become mechanistic elements of reality that need to be tested. In the critical paradigm, they function as liberators of opression to-wards a desirable reality ontology</em>.