Accounting and liberation theology

Gallhofer, Sonja; Haslam, Jim

doi:10.1108/09513570410545795

Cited by 63 publications

(9 citation statements)

References 55 publications

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“…They argue that the price of PTFI divestment is high and adds to the national debt. One stock price is interpreted differently, and it leads to conflicts and tension (Gallhofer and Haslam, 2004). The Freeport price is considered “pro-foreigners” because it uses a global bond (Table 2).…”

Section: Resultsmentioning

confidence: 99%

Political hegemony and accounting discourse: valuing nationalization

Pujiningsih

Suryani

Larasati

et al. 2023

ARA

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PurposeThis study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares.Design/methodology/approachThis study employs data from 608 news articles from 5 national media. This study uses Gramsci's concept of hegemony and Laclau and Mouffe's hegemonic discourse to explore the ideological role of accounting in the formation of historical blocs and investigate the contestants' discursive strategies through the chains of equivalence and difference.FindingsThe incumbent presidential candidate, by involving political and intellectual actors, has succeeded in taking over and shifting PT Freeport Indonesia's hegemony to maintain its power, through the ideology of divestment and accounting. The media played a role in the victory of the pro-divestment bloc in the hegemonic divestment discourse contest. The pro-divestment bloc's discursive strategy uses more formal and technical language styles than the anti-divestment bloc, which uses informal language styles. The pro-divestment bloc uses the key signifiers of low price, improved financial performance, nationalization and welfare, as opposed to the anti-divestment bloc, with the key signifiers of high price, declining financial performance and neoliberalist colonization.Practical implicationsThe implications of this research may encourage accounting academics to contribute to emancipatory social movements in the struggle for hegemony. The implication for policy makers is the importance of involving the public, intellectual actors, political actors and the media in supporting diverse state strategic policies in the national interest.Originality/valueThis paper contributes to Gramsci's theory of hegemony and Laclau and Mouffe's hegemonic discourse to understand the role of accounting and media in a nationalization project as an emancipatory social movement, as well as a hegemonic shifting political movement.

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Section: Resultsmentioning

confidence: 99%

Political hegemony and accounting discourse: valuing nationalization

Pujiningsih

Suryani

Larasati

et al. 2023

ARA

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“…Orang-orang yang mengetahui dan memiliki budaya dan ajaran agama melahirkan moral karena perbincangan mengenai budaya dan agama "bagai pindah dibelah dua" dengan perbincangan mengenai moral. Menurut (Gallhofer & Haslam, 2004) akuntansi yang memiliki sisi materialisme harus disingkirkan berdasarkan teologi pembebasan dalam agama. Segala kegundahan yang bersifar fundamental bisa mendapat jawaban karena pemenuhan kebutuhan umat bukanlah semata-mata alasan kemunculan Islam dan akuntansi (Kusdewanti & Hatimah, 2016).…”

Section: Hasil Dan Pembahasanunclassified

Exploration of Ethics of Public Accountants in the Values of the Banjar People's Philosophy of Life

Wijaya

2022

MUDIMA

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This study aims to explore the ethics of public accountants in the values of the Banjar people's philosophy of life using qualitative methods with literature studies. This study describes the philosophy of life of the Banjar people, namely waja to kaputing when actualized in the code of ethics of public accountants it can become noble values that can be used as pledges and principles for public accountants. The hope of this research is that the association of the public accounting profession has implications from this research so that it can incorporate and consider the values originating from the waja motto until kaputing is merged into the ethical practice of public accountants

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“…Consequently, humans do not only pursue material dimension, but also improve spiritual dimension. Therefore, elaboration of CSR concept with religious principles will direct CSR concept to divine consciousness (Gallhofer & Haslam, 2004). Therefore, religion is expected to influence individual preference regarding CSR aspect.…”

Section: Introductionmentioning

confidence: 99%

Deliberative CSR: Alternative CSR Concept based on Liberation Theology Perspective

Dyastiarini¹,

Irianto²,

Roekhudin³

2021

JABE

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Theories underlying the CSR concept only takes side of secular world because it is based on materialistic world view which directs CSR practice at pragmatic goals. Therefore, CSR needs conceptual development which is able to balance material and spiritual worlds. The objective of this research is to develop CSR concept through elaboration of divine values based on liberation theology. Liberation theology presents three main principles, namely, 1) Equitable distribution of wealth, 2) Managing earth as mandate of creation, and 3) Fulfilling basic human rights. The principle is taken as the basis to arrange the deliberative CSR concept that is able to promote a civil society. This research employed a qualitative approach with critical paradigm to interpret the phenomena and reconstruct CSR concept. The results of this research are: 1) The concept of tazkiah or soul purification in economic case, that is purifying human by spending their wealth in the way of Allah; 2) The concept of justice, as the basis to settle poverty issue; 3) Natural balance as the basis of utilizing natural resources; 4) Social welfare, which is the Prophet’s revolutionary mission through liberating human from ignorance, oppression, slavery, and poverty. The implication is that deliberative CSR liberates CSR from materialism’s capitalistic worldview. Deliberative CSR makes entity perform CSR beyond the obligation; which is as human necessity to actualize their duties as God’s representative on earth as the consequence of devotion to Allah SWT

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Accounting and liberation theology

Cited by 63 publications

References 55 publications

Political hegemony and accounting discourse: valuing nationalization

Political hegemony and accounting discourse: valuing nationalization

Exploration of Ethics of Public Accountants in the Values of the Banjar People's Philosophy of Life

Deliberative CSR: Alternative CSR Concept based on Liberation Theology Perspective

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