Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
The Dynamics of Financial Reporting Practice in an Indonesian Company

The Dynamics of Financial Reporting Practice in an Indonesian Company

Chariri, Anis

Paperback

Business General

ISBN10: 363905931X
ISBN13: 9783639059311
Publisher: Blues Kids Of Amer
Published: Jul 8 2008
Pages: 260
Weight: 0.78
Height: 0.55 Width: 6.00 Depth: 9.00
Language: English
Financial reporting practice has been seen as one that concerns technical and economic aspects. However, it is argued that financial reporting practice is a socially constructed reality. This book provides evidence of such claim based on an ethnographic case study conducted in an Indonesian insurance company. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. The way the actors in the company construct such practice is influenced by its organisational culture, which reflects Javanese culture. In addition, the exercise of power and leadership in the company determines the construction of such practice. The Javanese philosophy of power and leadership has shaped such exercise of power and leadership. Leaders of the company have been able to show themselves as exemplary models for their subordinates (ing ngarso sung tulodo), as individuals who are able to empower subordinates (ing madyo mangun karso), and have a sense of responsibility to their subordinates (tut wuri handayani). Thus, such practice reflects the Javanese ideas on an ethical social relationship.

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