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Between Facts and Norms, Pemikiran Hukum Jürgen Habermas (2): Pengantar dari Jürgen Habermas

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PENGANTAR Jürgen Habermas  | Penerjemah: Anom Surya Putra | Di Jerman, filsafat hukum telah lama tidak lagi menjadi materi pembahasan bagi para filsuf. Jika saya jarang menyebut nama Hegel dan lebih mengandalkan teori hukum Kantian, hal ini juga mengungkapkan keinginan saya untuk menghindari suatu model yang menetapkan standar yang tidak dapat dicapai bagi kita. Memang, bukan kebetulan bahwa filsafat hukum, dalam mencari kontak dengan realitas sosial, telah bermigrasi ke aliran-aliran (mazhab) hukum. [1] Namun, saya juga ingin menghindari ilmu hukum teknis yang terfokus pada fundasi-fundasi hukum pidana. [2] Apa yang dulunya dapat dianut secara koheren dalam konsep-konsep filsafat Hegelian saat ini menuntut pendekatan pluralistis yang menggabungkan perspektif teori moral, teori sosial, teori hukum, serta sosiologi dan sejarah hukum. Saya menyambut ini sebagai kesempatan untuk menampilkan pendekatan pluralistis yang sering tidak diakui/disadari teori tindakan komunikatif. Konsep-konse
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Filsafat Akuntansi Kritis (3): Alasan Mempelajari Kompetensi Komunikatif Bahasa Akuntansi


Prof. Tjiptohadi Sawarjuwono, Drs., M.Ec., Ph.D., Ak. 
Dosen Pengajar Departemen Akuntansi
Fakultas Ekonomi dan Bisnis Universitas Airlangga

Diskursus studi akuntansi kritis ditulis oleh Tjiptohadi Sawarjuwono dengan merefleksikan filsafat Jürgen Habermas. Sungguh unik dan fundamental bagi perkembangan diskursus filsafat "Teori Kritis" dan ilmu pengetahuan akuntansi. Karya beliau, saya terjemahkan untuk kepentingan pengembangan diskursus filsafat "Teori Kritis", filsafat hukum Jürgen Habermas, diskursus Berdesa, praksis akuntansi maupun akuntansi keuangan BUM Desa yang sedang disusun dalam blog ini.

Sumber: Sawarjuwono, Tjiptohadi, Accounting language change: a critical study of Habermas's theory of communicative action, Doctor of Philosophy thesis, Department of Accounting and Finance, University of Wollongong, 1995. https://ro.uow.edu.au/theses/1012

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Bab 1
Kompetensi Komunikatif Bahasa Akuntansi

Alasan Mempelajari

Banyak yang mengklaim bahwa akuntansi adalah bahasa bisnis atau organisasi (Belkaoui, 1987; Kamar, 1991; Cookingham, 1989; Ijiri, 1975; Jain, 1973; Laughlm, 1981; Lavoie, 1987; McClure, 1983; Roberts and Scapens, 1985; Tanaka, 1982). Pengguna bahasa ini, aktor organisasi, adalah manusia. Manusia tidak dapat dipisahkan dari indera mereka (perasaan, minat, kebutuhan, nilai-nilai, dan lain-lain.). Karena akuntansi adalah produk manusia, penggunaan bahasa ini sangat dipengaruhi oleh indera manusia. Selain itu, penggunaannya dipengaruhi oleh pengetahuan manusia (pengetahuan teoritis akuntansi dan standar akuntansi yang tersedia dan aturan lainnya) dan interaksi manusia dengan lingkungan sosial dan sekitarnya. Semua faktor ini terjalin erat. Oleh karena itu, penentuan bahasa akuntansi yang tepat harus mempertimbangkan faktor-faktor yang mempengaruhi ini.

Penentuan bahasa akuntansi yang tepat juga dapat dipertimbangkan dari sudut pandang lain, yaitu praktik akuntansi. Dalam ranah bisnis, tidak jarang manajemen organisasi komersial memanfaatkan praktik akuntansi yang berbeda dalam operasi mereka. Praktik akuntansi bervariasi dalam hal kecanggihan teknis dan tingkat penggunaannya. Kecanggihan teknis mengacu pada berbagai ketrampilan teknis akuntansi, mulai dari praktik akuntansi yang sederhana dan manual hingga yang terkomputerisasi, sedangkan tingkat penggunaan mengacu pada cara-cara yang mana manajemen menggunakan fungsi layanan akuntansi. Berkenaan dengan interaksi faktor-faktor yang mempengaruhi, berbagai praktik akuntansi diperdebatkan sebagai manifestasi dari interaksi tersebut. Dengan kata lain, keputusan dan penilaian untuk menggunakan praktik akuntansi tertentu menyiratkan interaksi kontekstual yang kompleks di antara aktor manusia, indera manusia, pengetahuan manusia dan keadaan mereka.

Berkenaan dengan interaksi yang kompleks ini, penelitian ini berpendapat bahwa praktik akuntansi yang beragam mewakili wawasan penting, yaitu kemampuan yang berbeda untuk menggunakan bahasa akuntansi, dan tentu saja, kompetensi komunikatif bahasa akuntansi. Dengan demikian, praktik akuntansi yang beragam menyiratkan kompetensi komunikatif bahasa akuntansi yang berbeda dari aktor organisasi. Oleh karena itu, penelitian ini dikaitkan dengan masalah ini. Akuntansi sebagai bahasa dan kemampuan untuk menggunakan bahasa akuntansi sangat penting untuk penelitian ini.

Kompetensi komunikatif bahasa akuntansi menunjukkan kemampuan untuk memahami dan menggunakan akuntansi. Ini mengacu pada apa yang dimaksud Habermas (1984) dengan kompetensi komunikatif. Menurutnya, kompetensi komunikatif menyiratkan kapasitas untuk menggunakan seluruh sistem hubungan dunia dan klaim validitas dengan cara yang berbeda untuk tujuan mengoordinasikan tindakan (White, 1989. 39). Dengan demikian, kemampuan untuk memahami dan menggunakan bahasa akuntansi tidak hanya mencerminkan pemahaman pengetahuan teoritis akuntansi itu sendiri, dan tentu saja, aspek kalkulatif, normatif dan imperatif akuntansi, manfaat yang diberikan oleh akuntansi, dan kegunaan akuntansi, tetapi juga menggambarkan kemampuan untuk memahami penggunaan yang tepat dari bahasa ini dalam keadaan tertentu dengan mempertimbangkan semua aspek terkait. Dalam hal ini, kepentingan, kebutuhan, nilai- nilai, dan persyaratan dari pihak-pihak terkait, dan kekuatan dan sistem sosial intemal dan eksternal semuanya telah dipertimbangkan secara manajerial (lihat Arrington dan Puxty, 1991; Cohgnon dan Covaleski, 1988; Morgan dan Willmott, 1993). Dengan kata lain, kompetensi komunikatif bahasa menyiratkan penilaian dan keputusan untuk menggunakan tingkat bahasa akuntansi tertentu yang mana pengguna telah mempertimbangkan pengetahuan teoritis akuntansi, situasi, dan konteks akuntansi beroperasi.* 

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