Accounting for entrepreneurship: A knowledge-based view of the firm

Toms, Steven

doi:10.1016/j.cpa.2003.08.012

Cited by 14 publications

(8 citation statements)

References 84 publications

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“…Accountability born from the womb of modernity is derived from the principal-agent model, transactional costs, and monitoring mechanisms with a vision of mastery over humans and is based on egoism (Toms, 2006). This certainly has logical consequences for the formation and inculcation of individualistic values in organizations, so it becomes logical that the reflection of economic reality carried "hereditary" only always revolves around material reality, does not touch the realm of spirituality, nature, the environment, and the most important thing is God.…”

Section: Discussionmentioning

confidence: 99%

Deconstruction of Conventional Accountability: A Criticism Built from Mousque Accountability

Riyanti¹,

Damayanti²,

Syarifuddin³

2020

IJISRT

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This study aims to find and understand the meaning of accountability for the takmir of the mousque and then deconstruct the conventional accountability model from the perspective of Islamic values contained in the accountability of the mousque. This research is a type of qualitative research using Derrida-style deconstruction as a method of deconstruction and Islamic values as a data analysis tool. Data obtained by conducting telephone interviews for three months, checking documents, and doing literacy reviews from various sources. The results show that conventional accountability practices by companies specifically nonprofit organizations are still full of egoistic and materialistic values. Therefore, the logosentrime of conventional accountability needs to be deconstructed. Based on research findings, accountability that is free from egoistic and materialistic can be realized with the concept of mousque accountability which is built from the perspective of Islamic values. The findings show the trust and spiritual values become the foundation for takmir in taking responsibility both horizontally and vertically..

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Section: Discussionmentioning

confidence: 99%

Deconstruction of Conventional Accountability: A Criticism Built from Mousque Accountability

Riyanti¹,

Damayanti²,

Syarifuddin³

2020

IJISRT

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“…Akuntabilitas sulit didefinisikan (Andrew 2007;Toms 2006), namun demikian akuntabilitas dapat dilihat sebagai bentuk pertanggungjawaban dengan menggunakan teknik-teknik pengukuran serta rasionalitas (Andrew 2007). Akuntabilitas tak dipungkiri sebagai mekanisme yang muncul karena bentuk dualisme (pemisahan kepemilikan) korporasi modern.…”

Section: Hasil Dan Pembahasanunclassified

“…Kelahiran teori apapun di akuntansi tidak mungkin bisa lepas dari sisi kelekatan nilai akibat dari "rahim" yang melahirkannya (Baydoun dan Willett 1993;Kamla 2009;Sulaiman dan Willet 2001). Selain itu akuntabilitas yang lahir dari rahim dari modernitas merupakan turunan dari model principal-agent, biaya transaksional ,serta mekanisme monitoring (Toms 2006) dengan visi penguasaan atas manusia dan didasarkan atas egoisme. Hal ini tentunya memiliki konsekuensi logis atas pembentukan serta penanaman nilai-nilai individualistik dalam organisasi, sehingga menjadi logis bahwa atas refleksi realitas ekonomi yang dibawa secara "turun-temurun" tersebut hanya selalu berpusara pada realitas materi, tidak menyentuh ranah spiritualitas, alam, lingkungan, dan yang paling pen ting adalah Tuhan.…”

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Membangun Akuntabilitas Profetik

Kusdewanti

Hatimah

2016

jamal

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Membangun Akuntabilitas Profetik. Artikel ini bertujuan untuk memformulasikan konsep akuntabilitas profetik. Pendekatan yang digunakan dalam artikel ini adalah filosofisteoritis dengan menggunakan filosofi perjalanan spiritual kehidupan dan konsep amanah seba gai puncak dari tujuan kemanusiaan (humanity) dalam Islam. Tiga tahap perjalanan yakni fase fana akuntabilitas, fase kematian, dan menuju kehidupan ketiganya merupakan basis konstruksi. Hasil penelitian ini menunjukkan akuntabilitas profetik memiliki unsur ibadah, kehidupan yang menghidupi, amar ma'ruf nahi mungkar, serta sacral genesis keilahian. Entitas dalam akuntabilitas profetik merupakan wadah manifestasi realitas ilahi yang diwujudkan melalui interaksi insan di dalamnya.

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“…One study that explores the relationship between accounting and entrepreneurship is research by Toms (2006) which emphasizes the change of varied accountability structures toward behavioural patterns of entrepreneurial learning. Collier (2005) reveals how an owner-director taking a position as an entrepreneur controls management through social control towards employees in order to enable them to suitably execute strategies to enhance performance.…”

Section: Introductionmentioning

confidence: 99%

“…This construction of entrepreneurial accounting may allow entrepreneurship to rapidly develop because entrepreneurship is at the heart of economic growth. Entrepreneurs are important to foster economic growth by creating jobs and increasing economic output (Toms, 2006). Entrepreneurship has a positive impact on the microeconomics and macroeconomics of a country (Minniti & Lévesque, 2008).…”

Section: Introductionmentioning

confidence: 99%

The Construction of Entrepreneurial Accounting: Evidence from Indonesia

Hanif

Rakhman

Nurkholis

2019

Global J. Bus. Soc. Sci. Review

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Objective - This research aims to identify a cultural theme embedded in entrepreneurial accounting and construct the form of entrepreneurial accounting. Methodology/Technique – A cognitive anthropology method is employed in this research to investigate the cultural atmosphere of entrepreneurial accounting. This is achieved by conceiving the atmosphere into informants’ (owner/entrepreneur-director) mind-set. The research was conducted at various Padang restaurants in Jakarta, Indonesia, that were classified into four groups based on their size and level of complexity. Finding and Novelty - Firstly, a number of cultural themes of entrepreneurial accounting are revealed among the four Padang restaurant groups. There are four similar cultural themes: (a) business process turbulence; (b) togetherness intensity; (c) informal control processes; and (d) formal control processes. Despite the fact that all of the restaurants have similar cultural themes, the elements embedded in each theme are different and require certain adjustments in the design of entrepreneurial accounting based on a profit sharing system. Secondly, a construction of entrepreneurial accounting coloured with a unique socio-cultural background was also discovered. This construction enables owner/entrepreneur-directors to execute work programs with a view to achieving the company’s goal to enhance performance, either financially or non-financially. Type of Paper: Empirical.

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Accounting for entrepreneurship: A knowledge-based view of the firm

Cited by 14 publications

References 84 publications

Deconstruction of Conventional Accountability: A Criticism Built from Mousque Accountability

Deconstruction of Conventional Accountability: A Criticism Built from Mousque Accountability

Membangun Akuntabilitas Profetik

The Construction of Entrepreneurial Accounting: Evidence from Indonesia

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