Upaya Perumusan Prinsip Counter Accounting Melalui Filosofi Punk Sebagai Counter Culture

Abstract

The aim of this research is to demonstrate that resistance to mainstream research contained in top/elite accounting journals for sparking creativity and innovation unconsciously has utilized the philosophy of punk. The research method of this research is argumentation technique. The result of this research shows that the philosophy of punk as counter culture can be utilized for accounting research through formulation the accounting principles namely counter accounting. Creative and innovative accounting as forms of counter accounting towards mainstream accounting tradition especially in elite journals, will not pervade in a short time.

Keywords

• Filosofi punk
• Budaya perlawanan
• Kreatifitas dan inovasi
• Penelitian akuntansi
• Akuntansi perlawanan.