Konsep akuntansi pertanggungjawaban: perspektif filsafat kuno Tiongkok yin yang dan wu xing

Abstract

The concept of responsibility accounting that has existed so far is a product of western culture, which focuses more on the achievements of each division as an individual responsibility center. As a result, the individual side of each division will strengthen and can weaken the unity of the organization. The concept of Responsibility Accounting will be more effective if it can be combined with the Yin Yang and Wu Xing philosophies which do not only focus on achievement, but also focus on the contribution made by the Responsibility Center to one another. The result of this study is the concept of performance appraisal as reflected in the Key Performance Indicators (KPI) which is used to assess divisions not only from the financial performance of their own division, but also by how the division gives value to other divisions. From the Wu Xing Philosophy, we get the direction of Value Transfer between divisions as Responsibility Centers in accordance with the balance of each element. It is hoped that this research that incorporates aspects of Chinese philosophy will give a special color to the current concept of Responsibility Accounting and can encourage empathy in organizations that lead companies to be sustainable, and support good corporate governance.