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MINISTRY OF EDUCATION AND CULTURE

FACULTY OF ECONOMICS AND BUSINESS UNIVERSITY OF BRAWIJAYA


Program: S2 Akuntansi
COURSE OUTLINE
COURSE
SEMESTER
KODE
SKS
DOSEN

: SOCIOLOGY OF ACCOUNTING
: 2013/2014
:
:3
: PROF. EKO GANIS SUKOHARSONO, SE, MCOM-HONS, CSRS, CSRA, PHD.
NOVAL ADIB, SE, AK.MSI, PH.D
COURSE DESCRIPTION

This course combines accounting and sociology. Accounting can be said to influence
society, vice versa. The society in which accounting is developed helps to determine
how accounting is practiced. By realizing this, it would be clear that different
environment, culture and religions would form different accounting practices.
Further, it would be possible to take a critical stance that accounting can be changed
according to beliefs/values/faith. Especially critical sociology must be apprehended to
constantly trigger willingness to change, emancipate and enlighten the accounting
discipline.
COURSE OBJECTIVE
The course is expected to (1) understand how accounting discipine and practices are
intertwined with economy, society, culture, politic, religions, etc; (2) enrich oneself
with stock of accounting knowledge, (3) continuously improve oneself (self
empowerment) to help society.
EVALUATION SYSTEM
N
O
1.
2.
3.
4.
5.

Description
Quiz
Class Participation
Individual
Assignment
Mid Term Exam
Final Exam
Total

POINT
POINTS
%
20
20
20
20

GRADING
RANGE
Grade
>80
A
>75-80
B+

20

20

>70-75

20
20

20
20

100

100

>65-70
>60-65
>55-60
>50-55
<50

C+
C
D+
D
E

COURSE PLAN
SESI
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

TOPIC

DESC.
Lecture

The History of Accounting Thought


- Sukoharsono and Gaffikin (1993)
- Sukoharsono and Novrida (2008)
Accounting as a construction of reality (Morgan, 1988)
Baker (2004)
Profession, society, and accountancy (Perks, 1993, Chp 1
and 2)
Corporate Social Reporting, Beyond Profit (Perks, 1993,
Chp 3 and 4), Sukoharsono and Putra (2013)
Sociological Paradigm- functionalism (Burrell and Morgan,
1979)
Sociological Paradigm- Interpretivism (Burrell and
Morgan, 1979)
Mid Term Examination
Sociological Paradigm- critical paradigm (Burrell and
Morgan, 1979)
Radical Development of Accounting Thought (Chua, 1986)
The Politics of changing forms of accounting (Skrbk &
Melander, 2004), The Power of accountants (Perks 1993,
chp 8)
Religions and accounting (Jayasinghe & Soobaroyen,
2009; Weber, 1930)
Accounting and the market (Chwastiac and Young)
Accounting as a profession in relation to economy,
sociology (Paul, 1971)
Post social relation in accounting (Lowe, 2004)
Final Term Examination

Discussion

Introduction to course

Discussion
Discussion
Discussion
Discussion
Discussion
Discussion
Discussion
Discussion
Discussion
Discussion
Discussion
Discussion

ASSIGNMENTS
Every week, the small group of students prepare a paper based on a selected topic
with more or less 5,000 words
Every week, every student submits a 2-3 pages essay commenting the topic discussed.
Mid Term Examination. Prepare an essay (A4, single-spaced, 5,000 words) as a
research proposal on either history of accounting thought or accounting and society.
Final Term Examination. Prepare an essay (A4, single-spaced, 5,000 words) on how
accounting standards is established in term of the interest of standard setters and
how they would impact society at large. It should be able to describe whether
accounting could create oppression to society or on the contrary help a society to
develop. Your writing should reflect your opinion.

REFERENSI
Burrell, Gibson and Gareth Morgan, 1994. Sociological Paradigms and Organisational
Analysis: Elements of the Sociology of Corporate Life. Arena. Great Britain.
Chua, W. F. (1986). Radical Developments in Accounting Thought. The Accounting
Review, 61(4), 601632.
Jayasinghe, K., & Soobaroyen, T. (2009). Religious spirit and peoples perceptions of
accountability in Hindu and Buddhist religious organizations. Accounting,
Auditing & Accountability Journal, 22(7), 9971028.
doi:10.1108/09513570910987358
Lowe, A. (2004). Postsocial realtions : Toward a performative view of accounting
knowledge. Accounting, Auditing & Accountability Journal, 17(4), 604628.
Morgan, G. (1988). Accounting as Reality Construction: Towards a New Epistemology
for Accounting Practice. Accounting, Organizations and Society, 13(5), 477485.
Paul, D. (1971). The Public Accounting Profession Organization , Ideology , and Social
Power. The American Behavioural Scientist, 14(4), 475482.
Perks, R.W. (1993). Accounting and Society. Chapman and Hall. UK.
Skrbk, P., & Melander, P. (2004). The politics of the changing forms of accounting:
A field study of strategy translation in a Danish government-owned company
under privatisation. Accounting, Auditing & Accountability Journal, 17(1), 1740.
doi:10.1108/09513570410525193
Sukoharsono, EG and Gaffikin, M. 1993
Sukoharsono, EG and Novrida, Q. 2008
Sukoharsono, EG and Budiasih, IGAN. 2012
Weber, M. (1930). The Protestant Ethic and the Spirit of Capitalism. London: Routledge.