PARADIGMA METODOLOGI AKUNTANSI POSITIF DALAM PERSPEKTIF FILSAFAT ILMU

Abstract

This article reviews the positive accounting in accounting research. The objective positive accounting is to explain and predict of real world events. Positive accounting takes the view that firms organize themselves in the most efficient manner, so as to maximize their prospects for survival. A firm can be viewed as a nexeus of contract. There are three hyphotheses form an important component of positive accounting (hyphotheses bonus plan, debt convenant and political cost). Note that they all lead empirical testable predictions. The criticisms of positive accounting research can be dichomtomized into two mutually exclusive sets: those concerning research methods and those concerning the philosophy of science. However, we believe the litterature has made contributions: it provides an intituively plausible framework for understanding accounting. A plausible framework is a useful pedagogy for teaching accounting. The major breakthroughs are likely to come from viewing positive accounting as a choice that is endogenous with the choice of organization, contracting and financial structure. Such a breakthrough will be difficult to achieve, but important foundations can be laid by stressing the linkage between the theory and the empirical test. Thus we can say, that between methodology positivistic and alternative (qualitative), there is a promising field for interdisciplinary research and collaboration in the future.