scholarly journals Islam dan riset akuntansi

2019 ◽  
Vol 4 (1) ◽  
pp. 1-13
Author(s):  
Sirajudin
Keyword(s):  
Literature Review ◽  
Social Research ◽  
Accounting Research ◽  
Philosophical Basis

Abstrak Tulisan ini berupaya mengurai sekilas paradigma apa saja yang menjadi perhatian di riset akuntansi termasuk filosofi yang mendasarinya. Tulisan ini juga mencoba menawarkan gambaran riset akuntansi yang ada dan paradigma Islam sebagai sebuah paradigma tersendiri yang bisa digunakan dalam riset-riset akuntansi yang bagi sebagian peneliti termasuk dalam paradigma spiritualitas. Metode yang digunakan adalah telaah literatur atas beberapa tulisan tentang paradigm Islam dan riset akuntansi. Temuannya bahwa paradigm Islam sudah sejak lama menjadi kacamata tersendiri dalam riset-riset sosial, termasuk riset di bidang akuntansi. Namun, mayoritas peneliti cenderung mengklasifikasikan paradigma Islam ke ranah paradigma posmoderen atau paradigma spritualis. Abstract This article tries to extract a glace about any paradigm that concerned and also the philosophical basis. It offers the picture of accounting research and Islamic paradigm as a self paradigm that can implement in accounting researsches. It may consider as spiritual paradigm to some researcher. The method it this article is literature review on some writings about Islamic paradigm and accounting research. The finding shows that Islamic paradigm has well known as a specific tool in social research, as it is in accounting research. However, most researchers tend to classify it as postmodern or spiritual paradigm.

The development of corporate social responsibility in accounting research: evidence from Indonesia

2019 ◽  
Vol 15 (5) ◽  
pp. 671-688
Author(s):  
Juniati Gunawan ◽  
SeTin SeTin
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
Study Results ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs. Design/methodology/approach This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed. Findings The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI). Research limitations/implications The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields. Practical implications The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business. Originality/value This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.

scholarly journals Methods for demonstrating the value of public libraries in the UK: a literature review

2011 ◽  
Vol 35 (109) ◽  
pp. 3-39 ◽  
Author(s):  
Christine Rooney-Browne
Keyword(s):  
Literature Review ◽  
Best Practice ◽  
Public Libraries ◽  
Social Research ◽  
Public Library ◽  
Local Authorities ◽  
Evaluation Methodologies ◽  
Wide Range ◽  
Information Professionals ◽  
The Uk

This paper summarises the findings of a report commissioned by the Chartered Institute of Library and Information Professionals' (CILIP) Library and Information Research Group (LIRG) to produce a comprehensive review of existing quantitative and qualitative evaluation methodologies for demonstrating the value of public libraries in the United Kingdom (UK). A thorough literature review of existing research was carried out and an investigation into best practices for evaluating impact was conducted. A wide range of journals and books published within the fields of library and information science and social research have been consulted. Relevant White Papers and Reviews; such as those published by the Chartered Institute of Library and Information Professionals (CILIP), the Scottish Library and Information Council (SLIC); the Museums, Libraries and Archives Council (MLA), the Department of Culture, Sport and Media (DCMS); and the American Library Association (ALA) have been analysed. Additional online searches helped to identify models of best practice; and the most up to date methods currently in use for measuring value outside of the UK. During the early stages of the literature review it became clear that a limited amount of research has been carried out in the UK field of public library valuation. Although academic researchers at Loughborough, Sheffield and Strathclyde University have published various journal articles and reports on this topic there is a lack of evidence that local authorities have been implementing the methodologies that the academics have recommended. Although it is possible that some local authorities may be working in isolation to implement bespoke evaluation methodologies it has been difficult to uncover examples of best practice in the UK. Therefore, as the literature review progressed the author expanded beyond the UK public library sector, and into the broader areas of economics, sociology and psychology. This enabled a more thorough understanding of the increase in evaluations, incentives, benchmarking, objective setting, accountability; and social and economic auditing. It is anticipated that the findings of this research will help the sector to develop more appropriate models for demonstrating the value of public libraries in the 21st century. The original report was compiled in June 2010.

Landasan Filosofis dan Corak Pendekatan Abdurrahman Wahid Tentang Implementasi Hukum Islam di Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 51-73
Author(s):  
Athoillah Islamy
Keyword(s):  
Qualitative Research ◽  
Literature Review ◽  
Islamic Law ◽  
Philosophical Foundation ◽  
Implementation Model ◽  
Philosophical Basis

This study aims to explore and identify the philosophical basis and features of Abdurrahman Wahid's approach to Islamic law regarding the implementation model of Islamic law in Indonesia. This research is a qualitative research in the form of literature review. This research is included in the category of philosophical normative Islamic law research. The theory used as a theory of analysis is the theory of the formalization paradigm of Islamic law. There are two major conclusions in this study. First. First, the indigenousization of Islam is Abdurrahman Wahid’s philosophical foundation for the implementation model of Islamic law through the method of contextual interpretation and contextualization of classical Islamic law. Second, Abdurrahman Wahid’s approach related to the implementation of Islamic law in the context of people's life in Indonesia is a cultural substantive approach

scholarly journals REFLECTION OF PHILOSOPHICAL FOUNDATIONS IN FINANCIAL ACCOUNTING RESEARCH

2018 ◽  
Vol 6 (1) ◽  
pp. 35-48
Author(s):  
Yeterina Widi Nugrahanti
Keyword(s):  
Research Methodology ◽  
Financial Accounting ◽  
Research Paradigm ◽  
High Quality ◽  
Philosophical Foundations ◽  
Accounting Research ◽  
Philosophical Basis ◽  
Accounting Theory

Current financial accounting research has paid little attention to the philosophical aspects that underlie the research, Hence, the existing results provide a little contribution towards the development of accounting theory and concepts. This article aims to describe the philosophical basis in financial accounting research, which consists of ontology, epistemology and axiology. The ontology and epistemology assumptions determine research paradigm, which are functionalist, interpretive and critical (radical humanist and radical structuralist). The ontology and epistemology assumptions also define the research methodology. This article outlines the taxonomy of financial accounting research formulated by Hopper and Powel (1985) and Laughlin (1995) which can be used as a guide in conducting financial accounting research. Understanding of philosophical aspects will result in high quality financial accounting research.

scholarly journals Fundamentos filosóficos em humanização: revisão crítica da literatura no Brasil / Philosophical Groundings for Humanisation: a Critical Litterature Review in Brazil

2014 ◽  
Vol 3 (1) ◽  
Author(s):  
Thiago Gomes Barbosa ◽  
Roberto Pereira Miguel ◽  
Dante Marcello Claramonte Gallian
Keyword(s):  
Literature Review ◽  
Critical Analysis ◽  
Critical Approach ◽  
Theoretical Frameworks ◽  
Anthropological Perspective ◽  
Philosophical Foundations ◽  
Philosophical Basis ◽  
New Approaches ◽  
The Social ◽  
National Databases

ABSTRACTThis article presents the results of a critical analysis based on literature review on the national concept, and proposals for humanizing the healthcare in the Brazil. From 389 articles collected in national databases, published between January/2002 and May/2012, 41 were analyzed, and categorized according to three specific theoretical frameworks: humanizing gnostic-perfectible solutions, social-perfectible and non-perfectible solutions. This categorization, based on the critical approach to the philosophical foundations of modernity,, shows that: 1) The vast majority of the proposals analyzed in humanization were not concerned with properly citing their philosophical basis; 2) This same majority ultimately based, albeit not explicitly, on the "perfectible" Modern anthropological perspective; 3) The minority of the most recent proposals analyzed began to point to the "social non-perfectible" view, directing new approaches to the humanization-problem of healthcare in Brazil.RESUMOEste artigo apresenta o resultado de uma avaliação crítica feita a partir do levantamento da literatura acadêmica em torno do conceito e propostas em humanização em saúde, no contexto brasileiro. De um total de 389 artigos levantados em bases de dados nacionais, publicados entre janeiro de 2002 e maio de 2012, 41 foram analisados e categorizados segundo três matrizes teóricas determinadas: soluções em humanizações gnóstico-perfectíveis, social-perfectíveis e não-perfectíveis. Tal categorização, fundamentada numa abordagem crítica das bases filosóficas da modernidade, permite constatar que: 1) A grande maioria das propostas em humanização analisadas pouco se preocupam em referenciar adequadamente suas concepções filosóficas; 2) Essa mesma grande maioria acabam por se fundamentar, ainda que de forma não explícita, numa perspectiva antropológica "perfectibilista", própria do pensamento Moderno; 3) Uma minoria de propostas, mais recentes, começam a apontar uma visão "não-perfectibilista", direcio-nando a uma nova abordagem na problematização da humanização em saúde.

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