| View Article |
Homo Economicus vis a vis Homo Pancasilaus: A fight against positive accounting theory
Jordan Hotman Ekklesia Sitorus1, Iwan Triyuwono2, Ari Kamayanti3.
This study offers homo pancasilaus as antithesis to homo economicus. Homo economicus has become the ontology of Positive Accounting Theory (PAT) that dominates capitalistic accounting. By employing Pancasila as research paradigm, it is revealed that homo pancasilaus has a number of indicators which characterises human personality: divinity, humanity, unity, society, and justice. These characteristics can be used as the basis to transform accounting that is based on Pancasila, and to offer alternative Positive Accounting Theory.
Affiliation:
- University of Brawijaya, Indonesia
- University of Brawijaya, Indonesia
- Peneleh Research Institute, Indonesia
Download this article (This article has been downloaded 166 time(s))
|
|
| Indexation |
| Indexed by |
MyJurnal (2019) |
| H-Index
|
0 |
| Immediacy Index
|
0.000 |
| Rank |
0 |
| Indexed by |
Scopus (SCImago Journal Rankings 2016) |
| Impact Factor
|
- |
| Rank |
Q2 (Arts and Humanities (miscellaneous))
Q2 (Business, Management and Accounting (miscellaneous))
Q2 (Economics, Econometrics and Finance (miscellaneous))
Q2 (Social Sciences (miscellaneous)) |
| Additional Information |
0.333 (SJR) |
|
|
|
