دانلود رایگان ترجمه مقاله وجود حسابداری در فعالیت های تجاری محلی در پادشاهی ماجاپاهیت (نشریه الزویر 2015)

وجود حسابداری در فعالیت های تجاری محلی در پادشاهی ماجاپاهیت

The Existence of Accounting on Local Trade Activity in the Majapahit Kingdom (1293 AD -1478 AD)

Abstract

This research discusses the accounting history of Majapahit kingdom in Indonesia by interpreting the existence accounting at local trading activity. Qualitative research by integrating archaeological approach is used to determine the existence of accounting. The results show that accounting is the process of social, economic and cultural to regulate the activities on pken (market). Accounting activity could be seen in the price of goods using the concept of tuna sitik bathi sanak (loss of money to get relatives). King’s role and market activities show that the existence of accounting can create a harmonious relationship.

1 Introduction

Current accounting role can no longer be seen from the side of numbers calculation and recording. Gerdin, Messner, and Mouritsen (2014) stated that accounting practices are focused only on calculation dimension will lose another dimension that can provide a more comprehensive understanding of accounting. On other hand, dimensions are not just a single accounting, phenomenon of culture; economic system, political system and particular social system are local. These have important portion to create accounting (Fleischman & Radcliffe, 2005; Napier, 2006). In other words, accounting practices are no longer dominated by technical, but susceptible to influence of social, cultural and political control, as well as economic power.

Breadth of accounting role scope affects on accounting variation. Accounting is not only in business organizations, but also includes broader community organizations. Research of Hooper and Kearin (2008) prove that accounting is in social sphere of Maori clan, even the accounting existence can be seen in its role in religious activities in England Church (Richard, 1988). This is understandable because accounting is a flexible product to follow the needs of accounting environment there and put into practice (Napier, 2006).

Examining the accounting existence in past not only ensure the accounting has been practiced on a limited period. It finds out how an event or accounting practices at a particular time has meaning for individuals, organizations and society. Carnegie and Napier (2012) revealed that history provides information and an appreciation to contemporary accounting thought and practice by bringing together the strengths of past, present and future. Accounting existence can be seen from human activities undertaken and history framework provides an evaluation the effect of accounting for individuals, organizations and communities, not only the past but today and prospects for future.