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MINISTRY OF EDUCATION AND CULTURE FACULTY OF ECONOMICS AND BUSINESS UNIVERSITY OF BRAWIJAYA Program: S2 Akuntansi

COURSE OUTLINE

COURSE : SOCIOLOGY OF ACCOUNTING SEMESTER : 2013/2014 KODE : SKS : 3 DOSEN : PROF. EKO GANIS SUKOHARSONO, SE, MCOM-HONS, CSRS, CSRA, PHD. NOVAL ADIB, SE, AK.MSI, PH.D

COURSE DESCRIPTION

This course combines accounting and sociology. Accounting can be said to influence society, vice versa. The society in which accounting is developed helps to determine how accounting is practiced. By realizing this, it would be clear that different environment, culture and religions would form different accounting practices. Further, it would be possible to take a critical stance that accounting can be changed according to beliefs/values/faith. Especially critical sociology must be apprehended to constantly trigger willingness to change, emancipate and enlighten the accounting discipline.

COURSE OBJECTIVE

The course is expected to (1) understand how accounting discipine and practices are intertwined with economy, society, culture, politic, religions, etc; (2) enrich oneself with stock of accounting knowledge, (3) continuously improve oneself (self empowerment) to help society.

EVALUATION SYSTEM

NO

Description POINT GRADING

POINTS % RANGE Grade

1. Quiz 20 20 >80 A

2. Class Participation 20 20 >75-80 B+

3. Individual Assignment

20 20 >70-75 B

4. Mid Term Exam 20 20 >65-70 C+

5. Final Exam 20 20 >60-65 C

>55-60 D+

Total 100 100 >50-55 D

<50 E

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COURSE PLAN

SESI TOPIC DESC.

1 Introduction to course

Lecture

2 The History of Accounting Thought - Sukoharsono and Gaffikin (1993) - Sukoharsono and Novrida (2008)

Discussion

3 Accounting as a construction of reality (Morgan, 1988) Baker (2004)

Discussion

4 Profession, society, and accountancy (Perks, 1993, Chp 1 and 2)

Discussion

5 Corporate Social Reporting, Beyond Profit (Perks, 1993, Chp 3 and 4), Sukoharsono and Putra (2013)

Discussion

6 Sociological Paradigm- functionalism (Burrell and Morgan, 1979)

Discussion

7 Sociological Paradigm- Interpretivism (Burrell and Morgan, 1979)

Discussion

8 Mid Term Examination

9 Sociological Paradigm- critical paradigm (Burrell and Morgan, 1979)

Discussion

10 Radical Development of Accounting Thought (Chua, 1986) Discussion

11 The Politics of changing forms of accounting (Skærbæk & Melander, 2004), The Power of accountants (Perks 1993, chp 8)

Discussion

12 Religions and accounting (Jayasinghe & Soobaroyen, 2009; Weber, 1930)

Discussion

13 Accounting and the market (Chwastiac and Young) Discussion

14 Accounting as a profession in relation to economy, sociology (Paul, 1971)

Discussion

15 Post social relation in accounting (Lowe, 2004) Discussion

16 Final Term Examination

ASSIGNMENTS

Every week, the small group of students prepare a paper based on a selected topic with more or less 5,000 words Every week, every student submits a 2-3 pages essay commenting the topic discussed. Mid Term Examination. Prepare an essay (A4, single-spaced, 5,000 words) as a research proposal on either history of accounting thought or accounting and society. Final Term Examination. Prepare an essay (A4, single-spaced, 5,000 words) on how accounting standards is established in term of the interest of standard setters and how they would impact society at large. It should be able to describe whether accounting could create oppression to society or on the contrary help a society to develop. Your writing should reflect your opinion.

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REFERENSI

Burrell, Gibson and Gareth Morgan, 1994. Sociological Paradigms and Organisational Analysis: Elements of the Sociology of Corporate Life. Arena. Great Britain.

Chua, W. F. (1986). Radical Developments in Accounting Thought. The Accounting Review, 61(4), 601–632.

Jayasinghe, K., & Soobaroyen, T. (2009). Religious “spirit” and peoples’ perceptions of accountability in Hindu and Buddhist religious organizations. Accounting, Auditing & Accountability Journal, 22(7), 997–1028. doi:10.1108/09513570910987358

Lowe, A. (2004). Postsocial realtions  : Toward a performative view of accounting knowledge. Accounting, Auditing & Accountability Journal, 17(4), 604–628.

Morgan, G. (1988). Accounting as Reality Construction: Towards a New Epistemology for Accounting Practice. Accounting, Organizations and Society, 13(5), 477–485.

Paul, D. (1971). The Public Accounting Profession Organization , Ideology , and Social Power. The American Behavioural Scientist, 14(4), 475–482.

Perks, R.W. (1993). Accounting and Society. Chapman and Hall. UK.

Skærbæk, P., & Melander, P. (2004). The politics of the changing forms of accounting: A field study of strategy translation in a Danish government-owned company under privatisation. Accounting, Auditing & Accountability Journal, 17(1), 17–40. doi:10.1108/09513570410525193

Sukoharsono, EG and Gaffikin, M. 1993

Sukoharsono, EG and Novrida, Q. 2008

Sukoharsono, EG and Budiasih, IGAN. 2012

Weber, M. (1930). The Protestant Ethic and the Spirit of Capitalism. London: Routledge.