Foucauldian Perspective as an Instrument of Analysis
continuation of the past culture development. It means that the characteristic of today’s culture reflects the formerly developed cultural inheritance. In doing this approach
there should be an observation towards the the society which has direct history in the same area between the archeological data object of study and the ethnographical data
object of comparison 2. General comparative approach or also called new analogy
Actually, this approach is based on the perspective that the relation between archeological culture which has lost its supporters and the existing culture today is the
relation of form. Therefore, this approach does not oblige the existence of historical continuation in the same area. Nevertheless, it demands the sameness of cultural form
and the environmental background. The result of the ethnoarcheological study does not show whether the hypothesis is true
or false since it is not a test of inductive conclusion drawing. This study is just an extension of the induction process itself. As a result, the study of ethnography does not explain the current
observed symptoms ethnographical data, but it gives a picture of a possible similarity between the past and today’s culture symptoms, or as a connector argumentation. The ethnoarcheological
study tries to understand two aspects which are: 1. What aspect to do. It is understood by an observation. The purpose of the observation
of what aspect to do is to obtain knowledge about location, situation, transaction, etc. 2. The known aspect. This is done by interview to find out the social behaviour which
formed the accounting in the Singosari era. Hopefully, the study of ethnography may give a picture of the existence and the form of
accounting in the social structure of Singosari kingdom. In addition, it may give a shape of the social life practices to obtain the description of a more complex and richer nuances accounting.