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Abstract
Akuntansi telah lama dipahami sebagai satu set prosedur yang rasional, universal, dan bebas nilai yang dapat dipraktikkan di mana saja tanpa konteks. Wacana suatu bentuk disiplin dan praktik yang sarat nilai dan kontekstual.
Tulisan ini mencoba untuk mengkasi akuntansi dalam konteks organisasi, etika, dan agama (Islam). Kajian ini dilakukan mengingat akuntansi mempunyai kekuatan yang besar untuk mempengaruhi lingkungannya, disamping ia sendiri dipengaruhi lingkungannya. Oleh karena itu, pencarian bentuk akuntansi yang dapat menstimulasi pengguna atau masyakarat secara luas untuk bertindak etis dalam setiap pengambilan keputusan menjadi krusial
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