Resi Ariyasa Qadri

"HAMKA-CCOUNTING": DEFINING THE PHILOSOPHY OF HAMKA'S POLITICAL ECONOMY OF ACCOUNTING

Introduction

"hamka-ccounting": defining the philosophy of hamka's political economy of accounting. "Hamka-counting" redefines political economy of accounting via Hamka's Islamic philosophy. Explores social justice, economic parity, and accounting's vital socio-political role.

Abstract

This research introduces "Hamka's Political Economics of Accounting," reconceptualizing the Political Economy of Accounting (PEA) through Hamka's political and economic philosophies. Hamka's perspectives were profoundly integrated with his Islamic convictions, promoting social justice, economic parity, and political frameworks that adhere to Islamic principles. By utilizing literature documentation for data collection and a Kuhnian deconstruction process for analysis, the study identifies three core traits in Hamka's revision of PEA: the imperative of addressing social conflicts and power dynamics in accounting, the importance of contextualizing accounting within specific cultural and organizational settings, and advocating for a more liberated perspective on the societal role of accounting. Hamka posits a universal principle that transcends national and cultural boundaries, advocating for a shared pursuit of justice and truth. This principle serves as a cornerstone, linking the political economy with societal issues and offering a novel lens for understanding the interplay between accounting practices and socio-political dynamics. This study contributes to the discourse on the political economy of accounting by providing a unique theoretical framework that integrates accounting practices within their broader socio-political contexts.

Review

This research, titled "HAMKA-CCOUNTING," presents a compelling and timely endeavor to reconceptualize the Political Economy of Accounting (PEA) by integrating the profound political and economic philosophies of Hamka. The paper's ambition to define a unique philosophy, deeply rooted in Islamic convictions and advocating for social justice and economic parity, promises a vital and much-needed counter-narrative to predominantly Western-centric accounting theories. This interdisciplinary approach, drawing from a non-Western intellectual tradition, holds significant potential to enrich the discourse on accounting's societal role and its embeddedness within broader socio-political contexts. The study employs literature documentation for data collection and a Kuhnian deconstruction process for analysis, which is an intriguing methodological choice. Through this lens, it identifies three core traits in Hamka's revised PEA: the imperative to address social conflicts and power dynamics, the critical role of contextualization within cultural and organizational settings, and a call for a more liberated perspective on accounting's societal function. Crucially, the abstract highlights Hamka's "universal principle" of justice and truth, presented as a cornerstone that transcends national and cultural boundaries, offering a novel framework for understanding the intricate interplay between accounting practices and socio-political dynamics. While the abstract lays out a promising agenda, an expert reviewer would be keen to see the full elaboration of several points. The application of "Kuhnian deconstruction" to Hamka's philosophy is particularly interesting, and the paper should thoroughly articulate the specific paradigms being deconstructed and the mechanisms of this process. Furthermore, while the "universal principle" of justice and truth is a powerful concept, its operationalization within accounting practices and research, and how it concretely differs from or complements existing ethical frameworks in PEA, would require detailed exposition. The claim of providing a "unique theoretical framework" necessitates a clear articulation of its components, its points of departure from established PEA theories, and its potential for empirical application or comparative analysis in diverse global contexts.

Full Text

Comments

You need to be logged in to post a comment.