Jurnal Akademi Akuntansi (Aug 2024)

Sandwich Generation: Copy Paste Nilai Teori Agensi dalam Keluarga Akuntan

  • Dini Fatihatul Hidayah,
  • Krisno Septyan

DOI
https://doi.org/10.22219/jaa.v7i3.31555
Journal volume & issue
Vol. 7, no. 3

Abstract

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Purpose: This study aims to reveal the family dynamics of "sandwich generation" accountants who apply the values of agency theory in the family environment. Methodology/approach: This research uses a qualitative description method, interviewing accountants in the "Sandwich Generation." Researchers also interviewed their parents as a form of source triangulation. Findings: The results show that the application of agency theory values transforms family relationships into transactional and materialistic, which often leads to stress and conflicts of interest. Practical and Theoretical contribution/Originality: Agency theory, which naturally resides in corporations, has now permeated all of life, including family life. Research Limitation: The informant focused on her role as a sandwich generation without realizing that there were good memories with her parents.

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