This paper emanates from the understanding of hyperreality reality, and on the other hand based on the Baudrillarian postmodernist perspective. Thus, we aim to understand hyperreality and reality in accounting from the perspective of Baudrillarian pospodernism. A thesis by Macintosh indicated...

The increased in internet and telecommunication usage has become the reason for the adoption of e-filling systems for annual tax report or SPT (based on Indonesian Taxation Authority Decree Number Kep.88/PJ/2004 on 14th May 2004 about electronic based annual tax report). On the contrary, this...

The fast developments of information and communication technology (ICT) today not only have an impact on the world of industry, but also in the world of education. In the world of education, the usage of ICT is expected to improve the performance, especially the performances of students with...

Whether ethics should be taught and how it should be taught has been questioned by accounting professionals, researchers, and teachers. This experimental study attempts to answer the question and gives further evidence of the beneficial impact of teaching ethics. Participants are sixty students...

This paper attempts to explore and reveal the power and knowledge of double-entry bookkeeping system from a different perspective of the feminist framework and to propose new power and knowledge of accounting. Power is defined as the ability of a person to do his own will in social interaction,...