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Judul The Demand for and Supply of

Accounting Theories: The Market for


Excuses
Jurnal THE ACCOUNTING REVIEW
Volume dan Halaman VOL.LIV NO.2
Tahun 1979
Penulis Ross L. Watts and Jerold L.
Zimmerman
Reviewer Novira
Irmawati
Silvana
Sitti Masyithah
Tanggal 12 April 2019

Tujuan Penelitian Our objective in this paper is to begin


building a theory of the determinants of
accounting theory, specially deman and
supply theory
Subyek Penelitian Goverment and Public/Financial
Statements
Metode Penelitian analysis method descriptive
Hasil Penelitian In our view, accounting theories have
had an important role in determining
the content of financial statementsal
though it might not be the role
envisioned by the theorists. Instead of
providing "an underlying framework"
for the promul- gation of "sound"
financial reporting practices by
standard-setting boards, accounting
theory has proven a useful "tactic to
buttress one's preconceived notions".
While accounting theories have
always served a justification role in
addition to informa- tion and
pedagogic roles, government
intervention has expanded the
justifica- tion role. The predominant
function of accounting theories is now
to supply excuses which satisfy the
demand created by the political
process; consequently accounting
theories have become in- creasingly
normative.

We are not offering any judgments


on the desirability of accounting
theories fulfilling an excuse role.
What we are arguing, however, is that
given the exist- ing economic and
political institutions and the
incentives of voters, politicians,
managers, investors, etc. to become
involved in the process by which
accounting standards are determined,
the only accounting theory that will
provide a set of Watts and
zimmerman.
Kritisi Jurnal “Sebenarnya jurnal ini cukup bagus dan
jelas pola penulisannya sehingga
pembaca tidak kebingungan. Namun
sayang, pemilihan katanya terkadang
masih membingungkan karna
menggunakan bahasa inggris sehingga
mengakibatkan sulit kami pahami”.
TUGAS REVIEW JURNAL
“THE DAMAND FOR AND SUPPLY OF ACCOUNTING THEORIES :
THE MARKET FOR EXCUSES”

DI SUSUN OLEH

 NOVIRA 21620023
 IRMAWATI 21620034
 SILVANA 21620013
 SITTI MASYITHAH 21520032

PRODI AKUNTANSI
SEKOLAH TINGGI ILMU EKONOMI
PANCA BHAKTI PALU

2019

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