Imam Wahyudi

The problems of corruption, collusion and nepotism, known by its abbreviation as KKN that have been widely institutionalized within the Indonesian society as acceptable practices, make formal systems - organization, organizational control systems and accounting included - decouple from their intended role as planning and controlling devices. Despite efficiency considerations, a symbolic window dressing to legitimize managerial conducts - either at macro or micro levels often becomes the main reason to adopt the systems. Institutional theory provides an alternative framework for researcher in the organizational area to study the phenomena in their natural contexts - to understand how formal organization, management techniques and accounting adopted and used in their actual practices.

Abstract: The study intends to identify the accounting practices used at home –budgeting, record keeping and the use of the information for decision making related to home affairs.  Exercising exploratory research, this study using accounting academics as well as accounting practitioners as informants. Data are collected mostly from informal interviews and a focus group discussion with ten informants. All of them are peer and close friends of the researcher. The analysis is conducted manually by tracing all interview transcripts and comparing the transcripts with secondary data from the informants. The study found that accounting practices at home tend to be dominated by financial management that focuses on cash flow management. Budgeting and record keeping are addressed mostly to manage cash flows in order to avoid deficit and to make long-term investment .

When corruption becomes daily and socially acceptable practices, the functions of financial accounting have shifted from the instrument of managerial responsibility to a symbolic rationality of actions. Professional organizations of accountants and educational institutions consider this phenomenon as an ethical issue and have made professional ethics a mandatory subject for accounting students. This study aim to gain a better understanding of the role of accounting information in a corrupt society. It also tries to gain a better understaning that the accounting higher education institutions should play their role in this context. This study uses an interpretive phenomenological approach for the analysis. It is noted that it stresses the need for higher education institutions to take additional action by criticizing accounting principles that are fundamentally very capitalistic, being more flexible to different schools of thought, and incorporating the values of divinity into all acc...

The study of accounting in its environmental contexts requires an understanding of accounting beyond its technical and numerical aspects. To obtain social, cultural and political legitimacy, organizations tend to adopt formal structures and practices � including accounting � that have been widely accepted by society as social norms and values without necessarily using them in actual practices. Seen from this

Penelitian ini bertujuan untuk menguji pengaruh time pressure, risiko audit, prosedur review, kontrol kualitas dan komitmen profesional terhadap penghentian prematur atas prosedur audit. Penghentian prematur atas prosedur audit muncul dari situasi yang ...

Recommended Citation Wahyudi, Imam, Symbolism, rationality and myth in organizational control systems: an ethnographic case study of PBS Jakarta Indonesia, PhD thesis, School of Accounting and Finance, University of Wollongong, 2004. http://ro.uow.edu.au/theses/267

Gatljah Muda International Journal of Business September 1999, Vol. 1. No. 2, pp. 99-112 MAINSTREAM ACCOUNTING AND ITS PARADIGM: A CRITICAL ANALYSIS Imam Wahyudi This paper discusses the methodology dominanti)' used in accounting research, namely, mainstream ...