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Apakah masih relevan teori akuntansi positif?
Abstract
Abstract
This study discusses the development, research, and critique of Accounting Positive Theory (APT). The five main steps of the scoping review methodology were utilized to conduct this study. There were 104 articles were collected from 1978 to 2022 through the use of a search engine and library search. After selecting and mapping of the relevant literature, 52 articles were further analyzed. This study concludes that APT is still relevant for current and future accounting research, despite its methodological, philosophical, and APT economy approach criticisms. Therefore, future research will contribute to solving the APT issue.
Abstrak
Penelitian ini mempelajari perkembangan, penelitian, dan kritik terhadap Teori Akuntansi Positif (TAP). Penelitian ini menggunakan pendekatan scoping review dengan lima langkah utama untuk mengidentifikasi TAP. Sejumlah 104 artikel penelitian dikumpulkan terkait dengan TAP dari tahun 1978 sampai dengan 2022 dengan menggunakan mesin pencari internet dan penelitian kepustakaan. Setelah melalui tahapan pemilihan dan pemetaan literatur, terdapat 52 artikel yang dianalisis lebih lanjut. Penelitian ini menyimpulkan bahwa TAP masih relevan sehingga dapat digunakan untuk praktik penelitian akuntansi saat ini dan masa depan, meskipun ada beberapa kritik terhadap TAP, dari segi metodologi, filosofi, dan pendekatan ekonomi TAP. Oleh karena itu, penelitian masa depan akan memberikan kontribusi untuk memecahkan masalah TAP.
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DOI: http://dx.doi.org/10.17977/um004v9i12022p148
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