PERTANIKA JOURNAL OF SOCIAL SCIENCES AND HUMANITIES
e-ISSN 2231-8534
ISSN 0128-7702
Homo Economicus vis a vis Homo Pancasilaus: A Fight against Positive Accounting Theory
Jordan Hotman Ekklesia Sitorus, Iwan Triyuwono and Ari Kamayanti
Pertanika Journal of Social Science and Humanities, Volume 25, Issue S, November 2017
Keywords: Critical accounting, homo economicus, homo pancasilaus, positive accounting theory, pancasila paradigm
Published on: 7 May 2018
This study offers homo pancasilaus as antithesis to homo economicus. Homo economicus has become the ontology of Positive Accounting Theory (PAT) that dominates capitalistic accounting. By employing Pancasila as research paradigm, it is revealed that homo pancasilaus has a number of indicators which characterises human personality: divinity, humanity, unity, society, and justice. These characteristics can be used as the basis to transform accounting that is based on Pancasila, and to offer alternative Positive Accounting Theory.
ISSN 0128-7702
e-ISSN 2231-8534
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