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Silabus Mata Kuliah

DIA Undip

SEJARAH DAN PEMIKIRAN AKUNTANSI


Kode MK (3 SKS)

DOSEN
1. Dr. Tarmizi Achmad, M.Com, Akt
2. Dr. Darsono, MBA
3. Dr. Tri Jatmiko, MSi., Akt

TUJUAN MATA KULIAH


Setelah menyelesaikan mata kuliah ini, mahasiswa diharapkan memiliki
pemahaman yang baik mengenai sejarah dan pemikiran akuntansi yang
komprehensif dalam bidang akuntansi keuangan, akuntansi manajemen
dan keperilakuan serta akuntansi keperilakuan. Mata kuliah ini diharapkan
dapat memberikan foundasi teoritis yang kuat dalam penyusunan
penelitian dan disertasi mahasiswa. Disamping itu, mahasiswa memiliki
pemahaman yang baik dan mampu mengaplikasikan teori teori dasar
(grounded theories) pada penelitian akuntansi.

DESKRIPSI MATA KULIAH


Materi sejarah dan pemikiran akuntansi melakukan review secara
komprehensif mengenai sejarah dan state of the art pemikiran akuntansi.
Materi ini membahas secara komprehensif mengenai berbagai pemikiran
akuntansi dengan menggunakan berbagai paradigma dan perspektif. Mata
kuliah ini membahas teori teori grounded dan aplikasinya dalam bidang
Akuntansi dibahas dengan menggunakan referensi jurnal yang relevan.
Disamping itu, mata kuliah ini membahas bagaimana tekanan tekanan
ekonomi, konflik kepentingan, dan regulatory bodies dapat membentuk
formulasi kebijakan akuntansi dan juga peran akuntansi pada
masyarakat.

POKOK-POKOK PERKULIAHAN
SESI
DESKRIPSI
1
Introduction and review of
accounting history and thoughts
2.
Overview of accounting thoughts
and history: Part I
3.

Overview of accounting thoughts


and history: Part II

REFERENSI
Hahn, 2007
Gaffikin, 2007
Shortridge and Smith, 2009
Gomes, 2008, Needles, Jr.,
1997
Ittner and Larcker. 2001
Scapens and Bromwich, 2010
Baker and Barbu. 2007

Silabus Mata Kuliah


DIA Undip

4.

Basic application of Contingency


Theory

Principal agent relationship,


Agency theory and contracting
theory
Revisiting the Positive
Accounting Theory
Resource dependence Theories

6.
7.
8.
9.

Prospect Theory and Mental


Accounting
Thoughts
development
in
Management
Accounting
Research

10.

Thoughts
development
in
Management
Accounting
Research

11.

Thoughts
development
in
Financial Accounting Research

12.

Thoughts
development
in
Financial Accounting Research

13.

Thoughts
development
in
Behavioral Accounting Research

14

Thoughts
development
in
Behavioral Accounting Research

Sine, Mitsuhashi. & Kirsch.


2006.
Otley, 1986
Lambert, 2007
Watts and Zimmerman, 1980
Holthausen and Watts, 2001
Casciaro. & Piskorski, M.J. 2005
Santos, and Eisenhardt. 2009
Kahneman and Tversky, 1979
Thaler, 2009
1. Pioneer article (Baiman,
1990); (Chua, 1990)
2. 2
artikel
pendukung
(bebas)
1. Artikel
utama
(Kaplan,
1984; Johnson and Kaplan,
1987)
2. 2
artikel
pendukung
(bebas)
1. Artikel utama (Kothari, S.P.
2001)
2. 2
artikel
pendukung
(bebas)
1. Artikel utama (Fields et al.
2001)
2. 2
artikel
pendukung
(bebas)
1. Artikel utama (Birnberg
and Shields, 1989)
2. 2
artikel
pendukung
(bebas)
1. Artikel utama (Birnberg,
2009)
2. 2
artikel
pendukung
(bebas)

BUKU TEXT WAJIB:


1. Scott, W.R. 2009. Financial Accounting Theory, 5th Ed. Prentice Hall.
2. Mattessich, R. 2008. Two Hundred Years of Accounting Research: An
International Survey of Personalities, Ideas and Publications. Routledge,
Taylor and Francis Group

REFERENSI:

Silabus Mata Kuliah


DIA Undip

1. Hahn, W. (2007). Accounting research: An analysis of theories explored


in doctoral dissertations and their applicability to systems theory.
Accounting Forum, 31: 305-322
2. Gaffikin, M. (2007). Accounting research and theory: the age of neo
empiricisms. Australasian Accounting Business and Finance Journal, 1:
1-19
3. Shortridge, R.T., and Smith, P.A. (2009). Understanding the changes in
accounting thought. Research in Accounting Regulation, 21: 11-18
4. Gomes, D. (2008). The interplay of conceptions of accounting and
schools of thought in accounting history. Accounting History, 13, 4:
479-509
5. Needles, Jr. B., E. (1997). International Accounting research: An
Analysis of Thirty two years from the International Journal of
Accounting. International Journal of Accounting, 32, 2: 203-235
6. Holthausen, R.W., and Watts, R.L. (2001). The relevance of the value
relevance literature for financial accounting standard setting. Journal of
Accounting and Economics, 31, 3-75
7. Lukka, K. (2010). The roles and effects of paradigms in accounting
research. Management Accounting Research, 21: 110 115
8. Scapens, R.W., and Bromwich, M. (2010). Editorial report: Management
Accounting Research: 20 years on. Management Accounting Research,
21: 278: 284
9. Ittner, C.D., and Larcker, D.F. (2001). Assessing empirical research in
managerial accounting: a value based management perspectives, 32:
349-410
10. Baker, C.R. and Barbu, E.M. (2007). Trends in research on
International Accounting Harmonization. International Journal of
Accounting, 42: 272-304
11. Sine, W.D., Mitsuhashi, H. & Kirsch, D.A. 2006. Revisiting Burns and
Stalker: Formal structure and new venture performance in emerging
economic sectors. Academy of Management Journal, 49: 121-132.
12. Casciaro, T. & Piskorski, M.J. 2005. "Power imbalance, mutual
dependence and constraint absorption: A closer look at resource
dependence theory." Administrative Science Quarterly, 50: 167-199.
13. Santos, F.M., Eisenhardt, K.M. 2009. Constructing markets and
shaping boundaries: entrepreneurial agency in nascent fields. Academy
of Management Journal, 52: 643-671.
14. Kaplan, R.S. 1984. The evolution of management accounting.
Accounting Review, July, 390 418
15. Johnson, H.T., and Kaplan, R.S. 1987. Relevance lost: the rise and
fall of Management Accounting. Boston: Harvard Business School
16. Birnberg J. and J. Shields. 1989. Thirty years of behavioral research.
Behavioral Research in Accounting. 1: 23-74.

Silabus Mata Kuliah


DIA Undip

17. Birnberg, J. 2009. A proposed framework for behavioral research in


accounting. Working paper of University of Katz Graduate School of
Business, University of Pittsburg
18. Kothari, S.P. 2001. Capital markets research in accounting. Journal of
Accounting and Economics, 31: 105-231
19. Fields, T.D., Thomas, Z.L., and Vincent, L. 2001. Empirical research
on accounting choice. Journal of Accounting and Economics, 31: 255307

KRITERIA PENILAIAN HASIL BELAJAR MAHASISWA


Pembobotan Nilai

1.
2.
3.
4.
5.

Hal yang dinilai


Partisipasi
Tugas Makalah Mandiri
Tugas Makalah Kelompok
Ujian Tengah Semester
Ujian Akhir Semester

Nilai Total

Bobot
10%
20%
10%
25%
35%
100%

Peringkat Nilai

1.
2.
3.
4.
5.

Nilai Absolut
80-100
61-79
50-60
40-49
< 40

Peringkat
A
AB
B
BC

Tidak Lulus
Catatan: Mahasiswa yang tidak mengikuti UTS dianggap tidak
mengikuti ujian.

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