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
To identify various preference as the basis of accounting, Burchell et al. 1980 gives a special preference that support the accounting power. That kind of preference plays an important
role in strengthening our understanding toward accounting skill. Accounting institutional occurs in the organization as well as in the social life as a consequence of the double entry book keeping
system Yamey, 1978. Financial recording and other entry book keepings include all the accounting practices in the private organization e.g. companies and public organization e.g.
government and Institution Burchell et al, 1985. At the time when the accounting techniques increase e.g. the determination of budget and the financing standard, organization control,
planning and resources allocation, an accountant, individually, can give organizational efficiency by arranging budget and financing standard. An accountant creates a new idea
concerning the efficiency of individual and organizational control in which it is related to the private and public organization.
Hopwood 1987 states that accounting as a science has invested the knowledge concerning social and economic life. Efficiency is a key word for the knowledge articulation. In
a company, accounting procedure is codificated systematically in the graphic form. The financial and uncertainty risk are considered as the important aspect to make the managerial marking
measured. Then the decision making derives from the knowledge. Furthermore, the application
development of the budget determination, financing and planning standard has provided the coordination of the department activities in the company. The social problem concerning social
environment efficiency has been considered as an accounting discipline.
f. Accounting as a Social Practice
The emergence of accounting cannot purely be seen as an organizational phenomenon Burchell et al., 1980, but it is attached in the society in which the individual and organization
are the part of it. Both phenomena organization and society have played the important role in the accounting process since many important accounting innovations happen in the various social
processes. The success of the Japan Company occurs without having the same commitment toward the management accounting practiced by the west culture USA and UK. Horowitz
19980 in his study: Top Management Control in Europe, finds that the controlling application of management in England can give more emphasis toward financial techniques if it is compared
to German. Accounting acts as a dynamic phenomenon. It is a new way to maintain integrity,
legitimacy, the effectiveness and strength of accounting in responding social practices. Furthermore, it is needed to reach different goals. Various information intended to the activities,
processes, and organizational results create the environmental pattern within accounting practices. Robson 1991 states that accounting has many roles in the social activities since its
emergence. Aligned with the time, accounting practices implicate the forming of the pattern in the society.
III. RESEARCH METHOD OF THE HISTORY OF INDONESIAN ACCOUNTING: IN THE SINGOSARI KINGDOM ERA
