Jurnal Ilmiah

FINANCIAL REPORTING PRACTICE AS A RITUAL: UNDERSTANDING ACCOUNTING WITHIN INSTITUTIONAL FRAMEWORK

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Judul Seri

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No. Panggil

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Penerbit

: ., 0

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

E-BOOK

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

: financial reporting, ritual, institutional theor

Info Detail Spesifik

This study is aimed is to understand a ritual in financial reporting practice of a single company and to understand how institutional theory is useful to explain such ritual through institutionalised isomorphism. Ontologically, this study is built on a belief that financial reporting practice is an institutional practice concerning the supply of information. Based on the above belief, this study employed interpretive paradigm and was conducted in an insurance company as a research setting. To improve the credibility of the research findings, data were collected from interview, observation and document analysis and were manually analysed using a method suggested by Marshall and Rossman (1999) and Seidel (1998). This study reveals that financial reporting practice has been perceived by organizational member of PT. ABTBK as an institutionalised routine that becomes a ritual in the company. Financial reporting practice is seen as a ritual of constructing and delivering information to an audience using “a holy guidance of ceremony” (regulat ions, law, standards and procedures). In doing so, the company employed three institutionalised isomorphism as the institutional theory explains. This study explains that financial reporting practice of the company is a socially dynamic process that is not value free, but rather a socially constructed reality.

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