UNIVERSITAS AIRLANGGA



Detail Article

Jurnal Berkala Akuntansi & Bisnis

ISSN 2086-0277

Vol. 2 / No. 1 / Published : 2012-07

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Original Article :

Kajian teori sosiologi hermeneutika serta pemanfaatannya dalam penelitian akuntansi interpretive

Author :

  1. Hamidah*1
  1. Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga

Abstract :

This paper aims to examine the use of sociological theory Hermeneutics to discuss and interpret social reality. In addition this paper also aims to discuss the appreciation, criticism and hermeneutics in accounting research utilization Interpretive Interpretive research aims to obtain an interpretation of the reality of live. The findings of the study is not to generalize the interpretive paradigm. This paradigm is more likely to reveal findings that are local, emphasizes contemporary and kedisinian-ideographic research. With its ideographic nature, this paradigm is not separated from the element of subjectivity and value-laden (full value) of the researcher. For this paradigm none of objective science and free value throughout the construction process involved the theory of man in it (Triyuwono, 2006). Achievement of the goals of this research can be done using a variety of sociological theory approach. There is an assortment of sociological theory that can be used to achieve this goal, among other interpretive research: ethnography, phenomenology, symbolic interactionism, grounded theory, hermeneutics, institutional theory, structuration theory and others. This paper will review the use of deeper sociological theory Hermeneutics Interpretive research.

Keyword :

hermeneutics, interpretive, ideographic, research paradigm, value laden,


References :

Burrel, Gibson. dan Gareth. Morgan,(1979) Sosiological Paradigms and Organizational Analysis London : Heinemann

Chua, Wai Fong,(1986) Radical Development in Accounting Thought The Accounting Revieuw : LXI (4)

Denzin, Norman K. & Lincoln, Yvonna S.,(2009) Handbook of Qualitative Research. Terjemahan Yogyakarta : Pustaka Pelajar

Foucault Michel,(2009) Pengetahuan dan Metode, Terjemahan Yogyakarta : Jalasutra

Ludigdo, Unti,(2007) Paradoks Etika Akuntan Yogyakarta : Pustaka Pelajar





Archive Article

Cover Media Content

Volume : 2 / No. : 1 / Pub. : 2012-07
  1. Pengaruh Suasana Hati Positif, Negatif, Netral Terhadap Keputusan Etis Auditor
  2. Kajian Teori Sosiologi Hermeneutika Serta Pemanfaatannya Dalam Penelitian Akuntansi Interpretive
  3. Implementasi Ifrs Dalam Dunia Pendidikan: Kondisi Terkini Dan Faktor-faktor Yang Memengaruhi
  4. Analisis Kebijakan Pendanaan, Dividen Dan Profitabilitas Perusahaan Dalam Kaitannya Terhadap Set Kesempatan Investasi
  5. Mengukur Keterterapan Model Kesuksesan Pusat Ti: Penggubahan Model Yang Tersesuai Untuk Pusat Ti Di Indonesia
  6. Faktor-faktor Yang Mempengaruhi Cost Of Capital: Pendekatan Structural Equation Model

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