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Abstract
Diskusi akuntansi dalam konteks sosial dan organisasi sudah diperkalkan sejak tahun 1980-an. Diskursus ini memahami akuntansi sebagai entitas yang selalu berubah (an everchanging entity). atau akuntansi tidak lagi dipandang sebagai produk jadi dan statis (a static and finished product) dari suatu masyarakat, tetapi ia dipandang sebagai produk yang selalu mengalami perubahan setiap waktu tergantung pada linkungan di mana ia hidup dan dipraktikkan (lihat, misal, Hopwood 1983, 1987, 1990; Morgan 1998; Miller dan Napier 1993).
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