CHAPTER 2 Konstruksi Teori Akuntansi

Pragmatic Descriptif & PsycologicalSyntanticSemanticNormatifPositifNaturalistic*

Descriptive pragmatic approach:based on observed behaviour of accountantstheory developed from how accountants act in certain situationstested by observing whether accountants do act in the way the theory suggestsis an inductive approach*

Criticisms of descriptive pragmatic approach:does not consider the quality of an accountants actiondoes not provide for accounting practices to be challengedfocuses on accountants behaviour not on measuring the attributes of the firm*

Psychological pragmatic approach:theory depends on observations of the reactions of users to the accountants outputsa reaction is taken as evidence that the outputs are useful and contain relevant information *

Criticisms of the psychological pragmatic approach:some users may react in an illogical mannersome users might have a preconditioned responsesome users may not react when they should

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Syntantic & Semantic*

SyntanticKetika ada 3 konsep logis yang saling berhubungan ini membentuk teori di level abstrack Syntantic

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SyntanticKonsep 1 : semua binatang berkaki empatKonsep 2 : sapi berkaki empat

Kesimpulan??

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SyntanticKonsep 1 : semua akun yang berkaitan dengan asset memiliki saldo di DebetKonsep 2 : Akumulasi depresiasi berkaitan dengan Asset

Kesimpulan??

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SyntanticSyntantic tidak ada kaitannya dengan realitas empiris (tidak ada content empirisnya)Validitas / kebenarannya akan diuji dengan logical test (yang penting dia secara logis benar)Syntantic berkaitan erat dengan aliran logikanya, bukan pada akurasi dari real worldJika argumennya valid dan premisnya benar, maka kesimpulannya benar

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Semantic

Hubungan kebenaran yangTerjadi coba kita kaitkan diDunia empiris (real world)*

Syntantic & SemanticIncomeHistorical cost*

Normative theories1950s and 1960s golden agepolicy recommendations what should beconcentrated on deriving:true income (profit)practices that enhance decision-usefulnessbased on analytic and empirical propositions

*Financial statements should mean what they say

Normative theoriesTrue income:a single measure for assetsa unique and correct profit figureDecision usefulness:the basic objective of accounting is to aid the decision-making process of certain users of accounting reports by providing useful accounting data

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Positive theoriesExpanded during the 1970sBased on experiences or facts of the real worldExplain the reasons for current practicePredict the role of accounting information in decision-making

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Positive theoriesThe main difference between normative and positive theories is thatnormative theories are prescriptivepositive theories are descriptive, explanatory or predictive

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Naturalistic approachimplies that there are no preconceived assumptions or theoriesfocuses on firm-specific real-world problems

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Naturalistic approach*

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