[PDF][PDF] The accounting conservatism of'cina benteng'ethnic group
MS Hermawan, FI Lawita - Jurnal Akuntansi Multiparadigma, 2022 - researchgate.net
Jurnal Akuntansi Multiparadigma, 2022•researchgate.net
The Accounting Conservatism of “Cina Benteng” Ethnic Group Main Purpose-This study
aimed to understand the characteristics of accounting conservatism in the “Cina Benteng”
ethnic. Method-The methodologies used were descriptive and qualitative. The main
informants in this study were accountants and businessmen from the “Cina Benteng” ethnic.
Main Findings-The “Cina Benteng” ethnic group recognized income more slowly and
expenses more quickly in anticipation of losses. Therefore, they often practice accounting …
aimed to understand the characteristics of accounting conservatism in the “Cina Benteng”
ethnic. Method-The methodologies used were descriptive and qualitative. The main
informants in this study were accountants and businessmen from the “Cina Benteng” ethnic.
Main Findings-The “Cina Benteng” ethnic group recognized income more slowly and
expenses more quickly in anticipation of losses. Therefore, they often practice accounting …
Abstract
The Accounting Conservatism of “Cina Benteng” Ethnic Group
Main Purpose-This study aimed to understand the characteristics of accounting conservatism in the “Cina Benteng” ethnic. Method-The methodologies used were descriptive and qualitative. The main informants in this study were accountants and businessmen from the “Cina Benteng” ethnic.
Main Findings-The “Cina Benteng” ethnic group recognized income more slowly and expenses more quickly in anticipation of losses. Therefore, they often practice accounting conservatism. This choice is due to their frugal, tenacious, and hardworking nature.
Theory and Practical Implications-This finding shows that accounting conservatism can be derived from historical values through cultural assimilation influenced by the environment and socio-economic society and contextual, process, and actor-centered textures. Furthermore, this finding shows that conservatism is constructed as a dynamic process without a practical consequence.
Novelty-Empirical studies on conservatism are usually carried out pragmatically, which see conservatism as a “cause.” In contrast, this study reviewed it as a “result” of the process of assimilation and acculturation.
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