Akuntansi yang melahirkan ideologi Kapitalisme

Jika selama ini dipahami bahwa ekonomi disokong oleh akuntansi, maka argumen lain menjelaskan bahwa justru akuntansi-lah yang melahirkan kapitalisme. Artikel yang ditulis Chiapello (2007) secara gamblang menjelaskan pemikiran Sombart, Weber, serta kritikan atas pemikiran mereka.  Bagaimana akuntansi melahirkan kapitalisme? Jawabannya melalui Double Entry Bookkeeping (DEB):

  •  Keeping accounts encouraged order and clarity
  •  The idea of accumulation also developed thanks to DEB
  •  Rationalisation of commerce became possible. DEB reflects the “close cohesion between the reign of the principal of accumulation, and the trend towards rationalisation”, both being founded on “codification of the business world into figures
  •  DEB created a “system of concepts”, including “those that are familiar to us because we use them to understand the world of the capitalistic economy
  •  DEB’s contribution to the separation of the business and its owner. “The existence of the capitalist enterprise”, he says, “must be considered as the organisation of production in such as way as to free each undertaking from its owner (…) it must be acknowledged that accounting has contributed significantly to this emancipation.”

Kalau DEB merupakan cikal bakal kelahiran kapitalisme, bagaimana dengan akuntansi syariah yang masih menggunakan DEB?


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