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Chapter 2


Poin Pembahasan
Perkembangan akuntansi: mengidentifikasi apa
yang menyebabkan akuntansi berkembang
Klasifikasi akuntansi: menganalisis mengapa
akuntansi di negara satu dengan negara lain bisa
berbeda dan mengelompokkan tiap negara
berdasarkan klasifikasi akuntansinya
Perkembangan akuntansi

> Respond to ever-changing needs of society
> Reflect the cultural, economic, legal, social, and political
conditions within which it operates

Recording system (for certain banking services and tax

To meet the needs of trading ventures (double entry
Cost behavior analysis and managerial accounting
(industrialization and division of labor)
Perkembangan akuntansi

(3500 B.C.) (500 B.C.)
money, trading, bank; credit society and government
Code of Hammurabi control
EGYPT money, bank (credit &
money, taxes
intern verification
bank, taxes, audit,
CHINA budgeting
government efficiency
Chao Dynasty (1122-256 B.C.)
Perkembangan akuntansi

14th centuries, double entry in Italy,

with reasons :
Private property
Luca Pacioli
Lived from 1445 to 1517
Published the influential
book Suma published in 1494
giving a summary of all the
mathematics known at that
First published text on double-
entry accounting
Introduced the Memorandum
Book, Journal, and Ledger
Perkembangan akuntansi
Modern Accounting
Scotland US
Society of Writers 1800s, Capital Investing
Institute of Accountants 1887, American Association of
(1854), Chartered Public Accountants
Accountant B/S oriented for liquidation
Society of Accountants control, but crisis in 1920
(1904) shares
UK I/S oriented (Cost
19th centuries, industry Acc.& Cash Flows)
I/S oriented
Perkembangan akuntansi
Ternyata akuntansi berkembang tidak dalam waktu
yang bersamaan
Menyesuaikan kebutuhan dan kondisi di masing-
masing tempat
Perkembangan akuntansi

Environmental factors effect accounting development :

Legal System Degree of Legislative Business
Political System Interference
Nature of Business Presence of Specific
Ownership Accounting Legislation
Differences in Size and Speed of Business Innovations
Complexity of Business Firms Stage of Economic
Social Climate Development
Level of Sophistication of Growth Pattern of an Economy
Business Management and Status of Professional
the Financial Community Education and Organization
8 faktor yang menyebabkan perkembangan
1. Source of Finance
Strong equity markets/capital market (I.e. US,UK) v.s. credit-based
systems/dengan hutang (I.e. Japan, Switzerland)
2. Legal System
How individuals and institutions interact:
Legalistic (code or civil law) derives from Roman Law
and non-legalistic (common or case law) derives from English
Case Law
3. Taxation
Tax legislation effectively determines accounting standards (I.e.
Germany, Sweden) v.s. financial and tax accounting are separate
(I.e. Netherlands)
4. Political and Economic Ties
Accounting ideas and technologies are transferred through
conquest, commerce, and similar forces (ada paksaan bukan
8 faktor yang menyebabkan perkembangan
5. Inflation
Distorts historical cost accounting and affects the tendency of a
country to incorporate price changes into the accounts
(I.e. Israel, Mexico and certain countries of South America GPL)
6. Level of Economic Development
Affects the types of business transactions conducted and determines
the accounting issues that are faced
7. Education Level
Highly sophisticated accounting standards and practices are useless if
they are misunderstood and misused
8. Culture
Values and attitudes shared by a society ( Hofstedes national
cultural dimensions)
4 National Cultural Dimension or Societal
Values (Hofstede):
Individualism vs. Collectivism (bersama-sama)
The degree of interdependency in a society
Large vs. Small Power Distance
Efeknya ke pembuatsan standar akuntansi nanti siapa yang akan
Strong vs. Weak Uncertainty Avoidance (tingkat
ketidakpastian di masa depan)
Efek akuntansinya menentukan besarya Cadangan PTT, Biaya
garansi, dsb.
Masculinity vs. Femininity
Ini bukan jenis kelamin, namun tentang perbedaan kinerja dan
tujuan yang akan dicapai oleh suatu organisasi (maskulin) vs
organisasi yang care dengan lingkungan/CSR (feminim)
4 Accounting Value Dimensions (Gray):
affect a nations financial reporting practices
Professionalism vs. Statutory Control
lebih menghargai jika akuntansinya dibuat oleh profesional
(IAI) vs apa yang menjadi aturan harus dipenuhi
Uniformity vs. Flexibility
Standar akuntansinya semua sama vs standar akuntansi
harusnya fleksibel
Conservatism vs. Optimism
Ada yang hati-hati vs ada yang optimis
Secrecy vs. Transparency
Lebih tertutup, hanya menyajikan informasi yang perlu saja
vs ada keinginan untuk mengungkap semua informasi ke
Klasifikasi akuntansi
Common law Code law
Laws develop on a case-by-case Laws are all-embracing.
basis. Accounting tends to be
Accounting develops from prescriptive and
experience and judgment. procedural.
Accounting tends to be flexible, Accounting focuses on
adaptive, and innovative. legal form.
Accounting focuses on Accounting standards
economic substance. and procedures are
Accounting rules are established incorporated into
by private sector professional national laws.

Choi/Meek, 7/e
Klasifikasi akuntansi
Common law vs. Code law accounting
Common law accounting Code law accounting
Oriented toward fair Legalistic orientation,
presentation, opaque with low
transparency, and full disclosure
Separation between tax Alignment between tax
and financial accounting and financial accounting
Accounting standard Accounting standard
setting in private sector setting in public sector
Parallels stockholder Parallels stakeholder
model of corporate model of corporate
governance governance


Choi/Meek, 7/e
Klasifikasi akuntansi
Closely associated factors:
Common Law: Britain Code Law:

Australia, Canada, US Most of Continental

Europe + Japan

Highly developed Rely on Banks/

Capital Markets Government

Financial Accounting Financial Accounting

(>< Tax Accounting) (=Tax Accounting)
Common Law Code Law
Preseden (non Kodifikasi
statutory) Di Indonesia dibuat
Putusan hakim kitab (sudah ada
terdahulu (judgement ketentuan hukum)
law) diikuti oleh hakim2 Dirumuskan oleh
berikutnya lembaga
Dirumuskan oleh hakim
Klasifikasi akuntansi
Pola perkembangan Akuntansi
(Deductive* Approach):

1. Macroeconomic Pattern: Accounting development follows

national economic policies (Kebijakan negara) (I.e. Sweden, France,
Germany) Accounting derived from and designed to enhance
national macroeconomic goal
2. Microeconomic Pattern: Accounting is viewed as a part of
business economics with accounting principles derived from
economic analysis (I.e. Netherlands) Accounting derived from
microeconomics: maintaining physical capital, separation of capital
and income, replacement costs.

*) Umum ke khusus
Klasifikasi akuntansi
Pola Perkembangan Akuntansi
(Deductive* Approach):
3. Independent Discipline Approach: Accounting viewed as a
service function derived from business practice (I.e. United States,
United Kingdom) Accounting derived from business practices,
judgment, and trial-and-error.
4. Uniform Accounting Approach: Accounting viewed as efficient
means of administration and control. Common in centrally-
controlled economies: (I.e. Germany, France, Sweden)
Accounting is standardized by central government and used as a
tool for administrative control.
Klasifikasi akuntansi
Inductive* Approach
(Empirically derived classifications)
Identification of accounting patterns begins with analysis of
individual accounting practices.
Using this Approach, Nair and Frank identified four
measurement groupings using Price-Waterhouse (PWC) data:
1. British Commonwealth
2. Latin American
3. Continental European
4. United States
Uses database of accounting principles and reporting

*) Khusus ke umum
Perkembangan akuntansi di INDONESIA

Historically, Indonesias accounting system was

based on the Netherlands accounting system
As a result of the Dutch influence on the country
The ties between the two countries were broken in
the mid-1900s
Indonesia turned to US accounting practices
Perkembangan akuntansi di INDONESIA

The only one accountant is Prof. Dr. Abutari

>NIVA (Nederlands Institut Van Accountants)
>VAGA (Vereniging Academisch Gevormde Accountants)
1956, Prof. Soemardjo + 1957, Basuki Siddharta,
Hendra Darmawan, Tan Tong Djoe, Go Tie Siem
23rd December 1957, IAI was born
Perkembangan akuntansi di INDONESIA
1970s, IAI created a code of conduct and adopted accounting
principles and standards based on US GAAP
Indonesias accounting system focuses on the information needs
of investors over the needs of government
capital market
1974, IAI created the Financial Accounting Standards Committee
to set accounting standards
1994, FASC was reconstituted as the more independent Dewan
Standar Akuntansi Keuangan (DSAK of the IAI)
DSAK is working to harmonize Indonesian accounting standards
with IFRS (International Financial Reporting Standards)