Authors:

I.B. PUTRA ASTIKA

Abstract:

“In order to present useful financial report for economic decision making, regulation of accounting standard becomes important. Economic and politic conditions contribute heavily to regulator in creating, improving, and renewing accounting standard in a country. It means that accounting standard is not purely born from theory, but contributed by economic and politic conditions. Accounting standards dominantly derived from theory have failed. The standards have not accepted by business community and politicians or general stakeholders because not in line with their political will. Based on this situation, it would be right to say that accounting standard is a consensus dominantly supported by group interest theory.”

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PDF:

https://jurnal.harianregional.com/jiab/full-2586

Published

2021-11-09

How To Cite

PUTRA ASTIKA, I.B.. KONTRIBUSI TEORI KEPENTINGAN KELOMPOK DALAM STANDAR AKUNTANSI KEUANGAN (SUATU KAJIAN LITERATUR).Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 3, n. 2, july 2008. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-2586. Date accessed: 02 Jun. 2025.

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Issue

Vol 3 No 2 (2008)

Section

Articles

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