Jordan Hotman Ekklesia Sitorus, Iwan Triyuwono, Ari Kamayanti
This study offers homo pancasilaus as antithesis to homo economicus. Homo economicus has become the ontology of Positive Accounting Theory (PAT) that dominates capitalistic accounting. By employing Pancasila as research paradigm, it is revealed that homo pancasilaus has a number of indicators which characterises human personality: divinity, humanity, unity, society, and justice. These characteristics can be used as the basis to transform accounting that is based on Pancasila, and to offer alternative Positive Accounting Theory. © Universiti Putra Malaysia Press.
University of Brawijaya, MT. Haryono 165, Malang, Indonesia; Peneleh Research Institute, Warung Buncit Raya 405, Jakarta, Indonesia
Research at a Glance
Register to unlock
Topics & SDG Alignment
Register to unlock
Collaboration
Register to unlock
Author Profile (Selected)
Register to unlock
References Overview
Register to unlock
Journal & Source
Register to unlock
Metadata & Integrity
Register to unlock