works. If Walsh and Stewart 1993 focus their research on the factory system in the past to
support Foucault’s perspective, Miller and O’Leary 1987 study another period of time to see why the application of standard cost determination and budgeting became very popular in the
United States during the turnover of the 20
th
century. Their findings support Foucault’s perspective and they also discover the specific dimensions of the period studied at once in which
they may be gone through the researchers’ attention. Faucauldian perspective gives more understanding toward the accounting phenomena as
a disciplinary power form and constitution activity in which it gives an alternative perspective in viewing the emergence and the role of accounting in relation to the organizational scope and the
accounting social. Accounting is not considered as a matter getting through the evolutionary development anymore based on the positivistic point of view. However, it tries to study the
changing of accounting on the basis of the history condition at that time proven as an activity which has a specific interest. Furthermore, it does not merely reflect its context, but also
influences the context.
d. The Existence of Accounting Practice
The history of accounting is not considered as a simple calculation in chronological evolution anymore. Its changing has a wide social scope between its essence and its form. Ste
Croix 1956, in Sukoharsono 1995:61, conclusively gives the evidence showing the existence of accounting practice in the Old Greek although it was not clearly shown that they used double
entry book keeping since there was no Hindus-Arabic numbering system, and zero number in arithmetic. In addition, the meaning of the number was not yet started. However, in another side
currency creating system had been begun in the early of Roman Empire Morgan, 1965 in Sukoharsono 1995:62. The development of money as a medium of exchange was not followed
yet by the adopting of a systematically modern system in term of debit-credit double entry tabulation. It was because of the lack of Hindus-Arabic numbering system especially zero
number. Hoskin and Macve 1986 who used Foucault perspective in their study state that accounting showed the continuation development when Hindus-Arabic numbers allowed a new
relationship between the writing of the sentence and number portrayed as alphanumeric system. Mattessich 1994 develops an idea of accounting system happened from 8,000 up to
3,000 BC. He further explains that there was evidence related to the form and writing style that made accounting as a writing root. On the basis of the archeology consideration toward the ideas,
it can be inferred that the writing development, in term of a science, can be useful to transform abstract knowledge in the symbolic and recorded form. However, whatever the old writing form,
its effect toward the modern accounting system had ever delayed for a long time until the finding of Latin letters except Y and Z letter in Cicero time 106-43 BC Hooker, 1990. Then by the
influence of upsilon and zeta in Greece pronunciation during the first century, the letters Y and Z were added to the alphabetical order. The social impact of this alphabetical system was very
limited at that time. Nevertheless, it became more popular in the formal education at universities in Europe during 11
th
and 12
th
century. As a consequence, there were many disciplines occurred including the new perspective issued by a cathedral school in the middle ages. Today, the
Alphabetical system is widely known and becomes an integral part of the custom.
e. The Power of Accounting
