WHAT IS ACCOUNTING? MENGUNGKAP RAGAM MAKNA AKUNTANSI (STUDI PENDEKATAN FENOMENOLOGI)
Keywords:The Meaning of Accounting, Phenomenology
This research is motivated by a variety of interpretations of accounting in society. Accounting has become something common in the community, but when asking what is accounting, we still find differences in meaning or even some who do not know the word accounting itself. Therefore through this research the writer wants to find out and examine further what the diversity of accounting meanings and why they occur. This research itself is based on an interpretive paradigm using a qualitative phenomenological approach with the object of analysis consisting of four informants who have different backgrounds / professions that are considered able to represent the general public. The results of his analysis show that the basic understanding of society about accounting in outer skin is no different, It's just that there are still people who do not know the word "accounting" but actually understand its meaning even without them knowing it. The deeper diversity of meanings is formed from the intellectual knowledge they have and their backgrounds or professions.