Hamidah - presentasi KRA Jember current issue in IAH
KONFRENSI REGIONAL AKUNTANSI III 2016
JEMBER RAYA
Current issues in accounting research
and it’s metodhology
Current issues in accounting research and it’s metodhology
Hamidah
hamidah_unair@yahoo.com
FEB Universitas Airlangga
Konferensi Regional Akuntansi III Jember
20 – 21 April 2016
Top five accademic accounting journal
•
•
•
•
•
Accounting, Organizations and Society
Contemporary Accounting Research
Journal of Accounting and Economics
Journal of Accounting Research
The Accounting Review
6 critical issues (He Qiong, Du Jianjun,2011):
• The first critical issue is the corporate governance,
• The second issue is accounting system and internal control systems.
• The third critical issue emphasizes the accounting measurement
and estimations, and the outcome of accounting works: financial
reports and their quality.
• The fourth topic targets internal and external auditing, and related
mechanics of monitoring on accounting function.
• The fifth topic is the relationship between accounting and other
disciplines,
• The sixth critical topic is the accounting internationalization and
convergence of accounting standards.
Our focus is on IAH
• The last topic identified is accounting
internationalization or convergence, which
may be a timed topic in the current globalized
economic environment.
Multiparadigm in IAH research:
Overall topic of IAH
(international accounting harmonization):
•
•
•
•
•
•
Perbandingan praktik akuntansi internasional;
Praktik akuntansi dan ekologi akuntansinya;
Perbedaan dalam pilihan kebijakan akuntansi
Implementasi IFRS pada masing masing negara yg berbeda
Conceptual framework
the possibility and the necessity of establishing international
accounting standards;
• IASC/IASB- sejarah, pendanaan, kekuasaan, politic;
• measuring the extent of international accounting harmonization.
Critical Perspectives on Accounting and IAH research oportunities:
– Studies involving the political economy of accounting,
critical accounting, radical accounting, and accounting's
implication in the exercise of power
– The relationship between accounting and the state in
various Social formations
– Studies of accounting's historical role as a means of
"remembering" the subject's social and conflictual
character
– The role of accounting in establishing "real" Democracy at
work and other domains of life
Accounting's adjudicative function in international
exchanges, such as that of the Third World debt
• Antagonisms between the social and private
character of accounting,
• Accounting's involvement in Gender and class
conflicts
• The interplay between accounting, social conflict,
industrialization, bureaucracy
Sejak tanggal 1 Januari 2005 IAH memasuki tahap
baru dan menentukan.
Semua perusahaan yang ada di EU yang sahamnya
terdaftar di bursa saham, diharuskan menyiapkan
laporannya sesuai dengan IFRS. Kejadian ini memicu
peneliti akuntansi untuk semakin banyak melakukan
pebnelitian IAH
Timeline of important event in IAH:
•
•
•
•
•
•
•
1965 - First IAH research
1973 – creation of IASC
1989 – IASC Framework
1995 – IASC/IOSCO agreement
2001 – creation of the IASB
2005 – IFRS effective in EU
2012 - IFRS effective in Indonesia
Period of research in IAH
•
•
•
•
IAH research during the Initial Period: 1965–1973
IAH research during the Intermediate Period: 1974–1989
IAH research during the Mature Period: 1990–2004
IAH in developing countries (Indonesia): 2012 - current
Research themes in IAH
Initial period 1965-1973
• Beberapa research mengenai wacana accounting
uniformity:
– Wilkinson, T. L. (1965). United States accounting as viewed by accountants
of other countries. The International Journal of Accounting, 1(1), 3–14.
– Morgan, R. A. (1967). The multinational enterprise and its accounting
needs. The International Journal of Accounting, 3(1), 21–28.
– Savoie, L. M. (1969). International dimensions of accounting. The
International Journal of Accounting, 5(1), 79–99.
•
Meskipun beberapa peneliti memulai fokus risetnya pada accounting
uniformity. Namun beberapa penulis juga meneliti mengenai perbedaan
dalam praktik akuntansi keuangan. Khususnya diantara negara industri
maju ( Kollaritsch, 1965; Davidson and Kohlmeier, 1966; Hatfield, 1966).
•
Beberapa peneliti mengkaitkan perbedaan ini dikaranakan perbedaan
faktor lingkungan antara lain yaitu budaya dan sistem ekonomi (Choi,
1973a,b; Mueller, 1968; Clapp, 1967; Davidson & Kohlmeier, 1966; Tyra,
1969).
Research methods:
• Jumlah IAH research pada periode tersebut
sebanyak 21.
• 18 artikel dilakukan dengan metode kualitatif
descriptive
• 3 dilakukan dengan metode kuantitatif empiris
Intermediate Period: 1974–1989
• Beberapa tema baru dalam IAH:
– a focus on the creation of a Conceptual Framework for international accounting
standards-setting as a means of fostering greater international harmonization;
– investigations of Factors of the Environment as a way to explain differences
accounting practices;
– discussions about the IASC as a way of enhancing the IAH process;
– studies of the harmonizing effects of the Accounting Directives issued by the
European Union.
• Bahwa riset yang dilakukan merupakan cikal bakal global accounting standar.
Artinya sebagai akademisi kita harus terus melakukan riset dengan topik-topik
yang sekiranya dianggap mendukung VISI kita, misalnya kita berkeinginan
bahwa Indonesia kelak menjadi “kiblat” dalam standar akuntansi syariah.
Research methods in intermediade period:
• Jumlah IAH research pada periode tersebut sebanyak 46
artikel, meningkat dari periode sebelumnya 21.
• 32 (70%) artikel dilakukan dengan metode kualitatif descriptive
• 14 (30%) dilakukan dengan metode kuantitatif empiris
• Artinya kita harus terbuka menerima multiparadigma dalam
riset. Sebab sejak tahun 60 an di dunia sudah menggunakan
riset kualitatif bahkan mendominasi dalam jurnal terkemuka
Mature Period: 1990–2004
• Beberapa faktor lain mulai dipertimbangkan dalam
penelitian.
– Keragaman praktik akuntansi tidak hanya disebabkan budaya dan
ekonomi, namun juga termasuk:
•
•
•
•
•
•
•
sejarah perkembangan ekonomi suatu bangsa dan pasar modal;
perbedaan sistem hukum;
perbedaan dalam nature of property rights;
ukuran dan kompleksitas perusahaan dalam suatu negara;
Iklim sosial ;
tingkat stabilitas mata uang;
Sistem pendidikan
Accounting and culture
• Tay and Parker (1990), Baydoun and Willett (1995) and
Hussein (1996) analyzed the accounting practices of
industrialized countries based on cultural factors using the
Hofstede framework.
• Riahi-Belkaoui and Picur (1991) also found that cultural
factors explained differences in accounting practices.
Accounting and politic
• Luther (1996) maintained that political factors were the
primary reason for differences in accounting practices among
countries. Political influences on accounting standards-setting
is therefore inevitable.
• Consequently, accounting standards setting can be seen as a
political process where the point of view of the most
powerful often prevails.
Research in this area suggests that there has been
domination of the IAH process by the major English
speaking countries.
• Chandler (1992) examined the connections between IASC and
IOSCO from a political perspective.
• Ahadiat and Stewart (1992) looked at the relationships between the
SEC, the European Union and the IASC.
• these studies emphasized the influence of American institutions
such as the SEC and the FASB on international accounting
standards-setting.
• Hoarau (1995) argued that international accounting harmonization
is a pretence to achieve a consensus around the Anglo-American
accounting model.
New theme: Impact of harmonized accounting
practices on share prices and returns
• As capital markets have become increasingly globalized there
has been a perceived need
• for more relevant and reliable accounting information in the
international arena. As a result, securities exchanges have
begun to require multi-national companies to prepare their
financial statements in accordance with a recognized set of
accounting standards.
• Amir et al. (1993) studied the value relevance of accounting
numbers measured in accordance with U.S. and non-U.S.
GAAP
• Pope and Rees (1993) investigated the information content of
two alternative accounting earnings measures constructed
under U.K. and U.S. GAAP
Research methods in mature period:
• Jumlah IAH research pada periode tersebut
sebanya 135 artikel =
– 67 kuantitatif dan
– 68 kualitatif
New theme: Implementation of IAS/IFRS in
different countries
•
•
•
•
•
•
Glaum (2000) investigated the evolution of German companies' attitudes
towards inancial reporting standards over a period of three years (1994–
1997)
Kikuya (2001) discussed the participation of Japan in IAS/IFRS after 1990.
Hamidah (2015)
http://www.sciencedirect.com/science/article/pii/S1877042815053562
Search from science Direct dengan kata kunci “IFRS” ditemukan 1290
artikel yg tersebar sejak 1995 sd 2016
Apabila dipersempit dengan kata “IFRS adoption” = 890
Dipersempit lagi dengan “IFRS adoption developing countries” = 43 artikel
Abstract
The study aims to uncover the actor and political interests behind
the adoption of International Financial Reporting Standard (IFRS)
in Indonesia. Using the accounting ecology framework
developed by Gernon and Wallace (1995), this study examines
the reason of why Indonesia adopts IFRS. The study finds that
the adoption of IFRS in Indonesia is driven by international
interests. Indonesia's membership in IFAC, IOSCO, and the G-20
has resulted in Indonesia approved the use of global accounting
standards.
• Keywords:IFRS, Adoption, Accounting Ecology, Case Study,
Indonesia, International Organization, IFAC, IOSCO, G20
TERIMA KASIH
IKATAN AKUNTAN INDONESIA
KOMPARTEMEN AKUNTAN
PENDIDIK
Wilayah Jawa Timur
Grha IAI Jatim
Jl. Krukah Utara No. 64 - Surabaya 60245
Jawa Timur
website: www.iaijawatimur.com
email: iai.jawatimur@yahoo.com
Tel (031) 5021125; Fax (031) 5034633
IAI Wilayah Jawa Timur
33
JEMBER RAYA
Current issues in accounting research
and it’s metodhology
Current issues in accounting research and it’s metodhology
Hamidah
hamidah_unair@yahoo.com
FEB Universitas Airlangga
Konferensi Regional Akuntansi III Jember
20 – 21 April 2016
Top five accademic accounting journal
•
•
•
•
•
Accounting, Organizations and Society
Contemporary Accounting Research
Journal of Accounting and Economics
Journal of Accounting Research
The Accounting Review
6 critical issues (He Qiong, Du Jianjun,2011):
• The first critical issue is the corporate governance,
• The second issue is accounting system and internal control systems.
• The third critical issue emphasizes the accounting measurement
and estimations, and the outcome of accounting works: financial
reports and their quality.
• The fourth topic targets internal and external auditing, and related
mechanics of monitoring on accounting function.
• The fifth topic is the relationship between accounting and other
disciplines,
• The sixth critical topic is the accounting internationalization and
convergence of accounting standards.
Our focus is on IAH
• The last topic identified is accounting
internationalization or convergence, which
may be a timed topic in the current globalized
economic environment.
Multiparadigm in IAH research:
Overall topic of IAH
(international accounting harmonization):
•
•
•
•
•
•
Perbandingan praktik akuntansi internasional;
Praktik akuntansi dan ekologi akuntansinya;
Perbedaan dalam pilihan kebijakan akuntansi
Implementasi IFRS pada masing masing negara yg berbeda
Conceptual framework
the possibility and the necessity of establishing international
accounting standards;
• IASC/IASB- sejarah, pendanaan, kekuasaan, politic;
• measuring the extent of international accounting harmonization.
Critical Perspectives on Accounting and IAH research oportunities:
– Studies involving the political economy of accounting,
critical accounting, radical accounting, and accounting's
implication in the exercise of power
– The relationship between accounting and the state in
various Social formations
– Studies of accounting's historical role as a means of
"remembering" the subject's social and conflictual
character
– The role of accounting in establishing "real" Democracy at
work and other domains of life
Accounting's adjudicative function in international
exchanges, such as that of the Third World debt
• Antagonisms between the social and private
character of accounting,
• Accounting's involvement in Gender and class
conflicts
• The interplay between accounting, social conflict,
industrialization, bureaucracy
Sejak tanggal 1 Januari 2005 IAH memasuki tahap
baru dan menentukan.
Semua perusahaan yang ada di EU yang sahamnya
terdaftar di bursa saham, diharuskan menyiapkan
laporannya sesuai dengan IFRS. Kejadian ini memicu
peneliti akuntansi untuk semakin banyak melakukan
pebnelitian IAH
Timeline of important event in IAH:
•
•
•
•
•
•
•
1965 - First IAH research
1973 – creation of IASC
1989 – IASC Framework
1995 – IASC/IOSCO agreement
2001 – creation of the IASB
2005 – IFRS effective in EU
2012 - IFRS effective in Indonesia
Period of research in IAH
•
•
•
•
IAH research during the Initial Period: 1965–1973
IAH research during the Intermediate Period: 1974–1989
IAH research during the Mature Period: 1990–2004
IAH in developing countries (Indonesia): 2012 - current
Research themes in IAH
Initial period 1965-1973
• Beberapa research mengenai wacana accounting
uniformity:
– Wilkinson, T. L. (1965). United States accounting as viewed by accountants
of other countries. The International Journal of Accounting, 1(1), 3–14.
– Morgan, R. A. (1967). The multinational enterprise and its accounting
needs. The International Journal of Accounting, 3(1), 21–28.
– Savoie, L. M. (1969). International dimensions of accounting. The
International Journal of Accounting, 5(1), 79–99.
•
Meskipun beberapa peneliti memulai fokus risetnya pada accounting
uniformity. Namun beberapa penulis juga meneliti mengenai perbedaan
dalam praktik akuntansi keuangan. Khususnya diantara negara industri
maju ( Kollaritsch, 1965; Davidson and Kohlmeier, 1966; Hatfield, 1966).
•
Beberapa peneliti mengkaitkan perbedaan ini dikaranakan perbedaan
faktor lingkungan antara lain yaitu budaya dan sistem ekonomi (Choi,
1973a,b; Mueller, 1968; Clapp, 1967; Davidson & Kohlmeier, 1966; Tyra,
1969).
Research methods:
• Jumlah IAH research pada periode tersebut
sebanyak 21.
• 18 artikel dilakukan dengan metode kualitatif
descriptive
• 3 dilakukan dengan metode kuantitatif empiris
Intermediate Period: 1974–1989
• Beberapa tema baru dalam IAH:
– a focus on the creation of a Conceptual Framework for international accounting
standards-setting as a means of fostering greater international harmonization;
– investigations of Factors of the Environment as a way to explain differences
accounting practices;
– discussions about the IASC as a way of enhancing the IAH process;
– studies of the harmonizing effects of the Accounting Directives issued by the
European Union.
• Bahwa riset yang dilakukan merupakan cikal bakal global accounting standar.
Artinya sebagai akademisi kita harus terus melakukan riset dengan topik-topik
yang sekiranya dianggap mendukung VISI kita, misalnya kita berkeinginan
bahwa Indonesia kelak menjadi “kiblat” dalam standar akuntansi syariah.
Research methods in intermediade period:
• Jumlah IAH research pada periode tersebut sebanyak 46
artikel, meningkat dari periode sebelumnya 21.
• 32 (70%) artikel dilakukan dengan metode kualitatif descriptive
• 14 (30%) dilakukan dengan metode kuantitatif empiris
• Artinya kita harus terbuka menerima multiparadigma dalam
riset. Sebab sejak tahun 60 an di dunia sudah menggunakan
riset kualitatif bahkan mendominasi dalam jurnal terkemuka
Mature Period: 1990–2004
• Beberapa faktor lain mulai dipertimbangkan dalam
penelitian.
– Keragaman praktik akuntansi tidak hanya disebabkan budaya dan
ekonomi, namun juga termasuk:
•
•
•
•
•
•
•
sejarah perkembangan ekonomi suatu bangsa dan pasar modal;
perbedaan sistem hukum;
perbedaan dalam nature of property rights;
ukuran dan kompleksitas perusahaan dalam suatu negara;
Iklim sosial ;
tingkat stabilitas mata uang;
Sistem pendidikan
Accounting and culture
• Tay and Parker (1990), Baydoun and Willett (1995) and
Hussein (1996) analyzed the accounting practices of
industrialized countries based on cultural factors using the
Hofstede framework.
• Riahi-Belkaoui and Picur (1991) also found that cultural
factors explained differences in accounting practices.
Accounting and politic
• Luther (1996) maintained that political factors were the
primary reason for differences in accounting practices among
countries. Political influences on accounting standards-setting
is therefore inevitable.
• Consequently, accounting standards setting can be seen as a
political process where the point of view of the most
powerful often prevails.
Research in this area suggests that there has been
domination of the IAH process by the major English
speaking countries.
• Chandler (1992) examined the connections between IASC and
IOSCO from a political perspective.
• Ahadiat and Stewart (1992) looked at the relationships between the
SEC, the European Union and the IASC.
• these studies emphasized the influence of American institutions
such as the SEC and the FASB on international accounting
standards-setting.
• Hoarau (1995) argued that international accounting harmonization
is a pretence to achieve a consensus around the Anglo-American
accounting model.
New theme: Impact of harmonized accounting
practices on share prices and returns
• As capital markets have become increasingly globalized there
has been a perceived need
• for more relevant and reliable accounting information in the
international arena. As a result, securities exchanges have
begun to require multi-national companies to prepare their
financial statements in accordance with a recognized set of
accounting standards.
• Amir et al. (1993) studied the value relevance of accounting
numbers measured in accordance with U.S. and non-U.S.
GAAP
• Pope and Rees (1993) investigated the information content of
two alternative accounting earnings measures constructed
under U.K. and U.S. GAAP
Research methods in mature period:
• Jumlah IAH research pada periode tersebut
sebanya 135 artikel =
– 67 kuantitatif dan
– 68 kualitatif
New theme: Implementation of IAS/IFRS in
different countries
•
•
•
•
•
•
Glaum (2000) investigated the evolution of German companies' attitudes
towards inancial reporting standards over a period of three years (1994–
1997)
Kikuya (2001) discussed the participation of Japan in IAS/IFRS after 1990.
Hamidah (2015)
http://www.sciencedirect.com/science/article/pii/S1877042815053562
Search from science Direct dengan kata kunci “IFRS” ditemukan 1290
artikel yg tersebar sejak 1995 sd 2016
Apabila dipersempit dengan kata “IFRS adoption” = 890
Dipersempit lagi dengan “IFRS adoption developing countries” = 43 artikel
Abstract
The study aims to uncover the actor and political interests behind
the adoption of International Financial Reporting Standard (IFRS)
in Indonesia. Using the accounting ecology framework
developed by Gernon and Wallace (1995), this study examines
the reason of why Indonesia adopts IFRS. The study finds that
the adoption of IFRS in Indonesia is driven by international
interests. Indonesia's membership in IFAC, IOSCO, and the G-20
has resulted in Indonesia approved the use of global accounting
standards.
• Keywords:IFRS, Adoption, Accounting Ecology, Case Study,
Indonesia, International Organization, IFAC, IOSCO, G20
TERIMA KASIH
IKATAN AKUNTAN INDONESIA
KOMPARTEMEN AKUNTAN
PENDIDIK
Wilayah Jawa Timur
Grha IAI Jatim
Jl. Krukah Utara No. 64 - Surabaya 60245
Jawa Timur
website: www.iaijawatimur.com
email: iai.jawatimur@yahoo.com
Tel (031) 5021125; Fax (031) 5034633
IAI Wilayah Jawa Timur
33