A New Agenda For Child Accounting: An Introduction
DOI:
https://doi.org/10.18502/kss.v9i20.16491Abstract
This paper enters historical spaces to find the relationship between accounting, children, and education. Researchers use a systematic literature review to explore all references about child accounting. References are not limited to space and time in order to open up transdisciplinary opportunities in accounting research. History tells us that child accounting has existed since 1862 and is still practiced today. Child accounting has the potential to handle the human soul. Unfortunately, child accounting only covers part of a child’s life, only at school. In fact, careful handling of children’s mental health requires a holistic understanding of children’s lives not only at school but also at home. Home is the first place where children live and receive love from their parents. Not only that life outside of school must also continue to be carried out by parents as the main holders of child accounting. Finally, the new child accounting agenda finds new relationships not only between accounting, children, and education but also with love. These four things are intertwined to form a better civilization.
Keywords: child accounting, history, love
References
Lehman CR, Okcabol F. Accounting for Crime. Crit Perspect Account. 2005;16(5):613–39. DOI: https://doi.org/10.1016/j.cpa.2003.08.003
Septyan K, Mintoyuwono D. 2023. Meretas Praktik Pendidikan Akuntansi yang Bela Negara. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 6(3). https://doi.org/https://doi.org/10.33795/jraam.v6i3.003 https://doi.org/10.33795/jraam.v6i3.003. DOI: https://doi.org/10.33795/jraam.v6i3.003
Yamey BS. Some Reflections on the Writing of a General History of Accounting. Account Bus Res. 1981;11(42):127–35. DOI: https://doi.org/10.1080/00014788.1981.9729690
Milne MJ, Tregidga H, Walton S. Words not actions! The ideological role of sustainable development reporting. Account Audit Account J. 2009;22(8):1211–57. DOI: https://doi.org/10.1108/09513570910999292
van Bommel K. Towards a legitimate compromise? An exploration of Integrated Reporting in the Netherlands. Account Audit Account J. 2014;27(7):1157–89. Available from: https://doi.org/https://doi.org/10.1108/AAAJ-04-2013-1309 DOI: https://doi.org/10.1108/AAAJ-04-2013-1309
Qian W. Stefan Schaltegger. 2017. Revisiting carbon disclosure and performance: Legitimacy and management views. The British Accounting Review, 49(4), 365–379. https://doi.org/https://doi.org/10.1016/j.bar.2017.05.005 DOI: https://doi.org/10.1016/j.bar.2017.05.005
Fracarolli Nunes M, Lee Park C. Self-claimed sustainability: building social and environmental reputations with words. Sustain Prod Consum. 2017;11(April):46–57. DOI: https://doi.org/10.1016/j.spc.2016.04.002
Kamayanti A. Fobi(a)akuntansi: Puisisasi dan Refleksi Hakikat. Jurnal Akuntansi Multiparadigma. 2016;7(1):1–16. DOI: https://doi.org/10.18202/jamal.2016.04.7001
Gallhofer S, Haslam J. Beyond Accounting: The Possibilities of Accounting And “Critical” Accounting Research. Crit Perspect Account. 1997;8(1):71–95. DOI: https://doi.org/10.1006/cpac.1996.0087
Septyan K, Mintoyuwono D. Muhasabah Program Pengabdian Kepada Masyarakat Bidang Akuntansi dan Agenda Kolaborasi Ilmu Pengetahuan. Imanensi: jurnal Ekonomi. Manajemen Dan Akuntansi Islam. 2022;7(2):21–38. DOI: https://doi.org/10.34202/imanensi.7.2.2022.21-38
Septyan K. 2023. Child [and] Accounting. Veteran Economics, Management & Accounting Review, 1(2), 98. https://doi.org/https://doi.org/10.59664/vemar.v1i2.5721 DOI: https://doi.org/10.59664/vemar.v1i2.5721
Arif S. Islam dan Diabolisme Intelektual. 2nd ed. INSISTS; 2018.
Septyan K, Triyuwono I, Mulawarman AD, Setiawan AR. Islamic household accounting : romance discussion in accounting curriculum. Journal of Islamic Accounting and Finance Research. 2022;4(2):209–38. DOI: https://doi.org/10.21580/jiafr.2022.4.2.12633
Achmadi. 2008. Ideologi Pendidikan Islam: Paradigma Humanisme Teosentris. Pustaka Pelajar.
Annisa A, Septyan K. 2023. Tinjauan Kritis Diskursus Penerapan Green Tax dalam Perspektif Khalifatullah fil Ardh. Maqdis: Jurnal Kajian Ekonomi Islam, 8(1), 68–88. https://doi.org/http://dx.doi.org/10.15548/maqdis.v8i1.402 https://doi.org/10.15548/maqdis.v8i1.402. DOI: https://doi.org/10.15548/maqdis.v8i1.402
Putri AS, Septyan K. 2023. Kritik Terhadap Pajak Karbon dalam Bingkai Keadilan Islam. Imanensi: Jurnal Ekonomi, Manajemen Dan Akuntansi Islam2, 8(1), 43–54. https://doi.org/10.34202/imanensi.8.1.2023.43-54. DOI: https://doi.org/10.34202/imanensi.8.1.2023.43-54
Triyuwono I. Taqwa : Deconstructing Triple Bottom Line (TBL) to Awake Human ’ s Divine Consciousness. Pertanika J Soc Sci Humanit. 2016;24:89–104.
Moehlman AB. Child Accounting I — present Conditions. J Educ Res. 1924b;9(4):293– 304. DOI: https://doi.org/10.1080/00220671.1924.10879458
Walker SP. Child Accounting and “The Handling of Human Souls.” [Digital]. Account Organ Soc. 2010;35(6):628–57. DOI: https://doi.org/10.1016/j.aos.2010.07.001
Lame G. 2019. Systematic literature reviews: An introduction. Proceedings of the International Conference on Engineering Design, ICED, 2019-Augus( July), 1633– 1642. https://doi.org/10.1017/dsi.2019.169. DOI: https://doi.org/10.1017/dsi.2019.169
Callahan RE. Leonard Ayres and the Educational Balance Sheet. Hist Educ Q. 1961;1(1):5–13. DOI: https://doi.org/10.2307/367194
Moehlman AB. Child Accounting II — historical Aspects. J Educ Res. 1924c;9(5):415– 23. DOI: https://doi.org/10.1080/00220671.1924.10879470
Ayres LP. 1915. Child Accounting in The Public Schools. Survey Committee of the Cleveland Foundation.
Ayres LP. Laggards in Our Schools Publications. Charities Publication Committee; 1909.
Moehlman AB. Child Accounting III — needs. J Educ Res. 1924d;10(1):61–3.
Stansbury VE. A System of Child-Accounting Child Accounting Practice: A Manual of Child Accounting Technique Abel J. McAllister, Arthur S. Otis. Sch Rev. 1928;36(9):714–5. DOI: https://doi.org/10.1086/438761
Heck., A. O. (1925c). The Attitude of Mann and Barnard toward Uniformity in Child-Accounting. Educational Research Bulletin, 4(1), 4–9, 18–19. https://doi.org/https://doi.org/10.2307/1470899.
Hunt AW. Child Accounting — Its Value From a Pedagogical and Administrative Standpoint. Educ Forum. 1943;7(2):157–60. DOI: https://doi.org/10.1080/00131724309340798
Bobbit F. Child Accounting in School. Elem Sch J. 1926;26(10):792–3. DOI: https://doi.org/10.1086/455992
Hopwood AG. Accounting and everyday life: an introduction. Account Organ Soc. 1994;19(3):299–301. DOI: https://doi.org/10.1016/0361-3682(94)90037-X
Hopwood AG. Whither Accounting Research? Account Rev. 2007;82(5):1365–74. DOI: https://doi.org/10.2308/accr.2007.82.5.1365
Walker SP. Revisiting the Roles of Accounting in society. Account Organ Soc. 2016;49(2):41–50. DOI: https://doi.org/10.1016/j.aos.2015.11.007
Burchell S, Clubb C, Hopwood A, Hughes J, Nahapiet J. The Roles of Accounting in Organizations and Society. Account Organ Soc. 1980;5(1):5–27. DOI: https://doi.org/10.1016/0361-3682(80)90017-3
Putnam JF. Student/Pupil Accounting: Standar Terminology and Guide for Managing Student Data in Elementary and Secondary School, Community/Junior Colleges and Adult Education. U.S. Department of Health, Education and Welfare; 1974.
Hoskin KW, Macve RH. Accounting and the Examination: A Genealogy of Disciplinary Power. Account Organ Soc. 1986;11(2):105–36. Available from: http://www.sciencedirect.com/science/article/pii/0361368286900279 DOI: https://doi.org/10.1016/0361-3682(86)90027-9
Abdelrahim L. Children’ s Literature, Domestication, and Social Foundation. Routledge; 2015. DOI: https://doi.org/10.4324/9780203073643
Sangster A, Scataglinibelghitar G. Luca Pacioli: the father of accounting education. Account Educ. 2010;19(4):423–38. DOI: https://doi.org/10.1080/09639284.2010.501955
Chudacoff HP. Children at Play: An American History. New Yokr University Press; 2013. pp. 12–26.
Efferin S. Akuntansi, Spritualitas dan Kearifan Lokal Beberapa Agenda Penelitian Kritis. Jurnal Akuntansi Multiparadigma. 2015;6(3):466–80. DOI: https://doi.org/10.18202/jamal.2015.12.6037
Hassan Basri A, Nabihah S. 2016. Accounting System and Accountability Practices in an Islamic Setting: A Grounded Theory Perspective. Pertanika Journal of Social Sciences and Humanities, 24(S), 59–78.
Roberts J, Scapens R. Accounting Systems and Systems of Accountability - Understanding Accounting Practices in Their Organisational Contexts. Account Organ Soc. 1985;10(4):443–56. DOI: https://doi.org/10.1016/0361-3682(85)90005-4
Zymelman M. Financing and Efficiency in Education: Reference fof Administration and Policymaking. The Nimrod Press; 1973.
Triyuwono I. Persepektif, Metodologi dan Teori Akuntansi Syariah. Rajawali Pers; 2012.
Moehlman AB. Child Accounting: A Discussion of The General Principles Underlying Educational Child Accounting, Friesema Bros. Press; 1924a. DOI: https://doi.org/10.1080/00220671.1924.10879479
Lenthen S. A Philosophy of Teaching. Australasian Accounting. J Chem Educ. 2008;2(3):450–5.
King TA. More Than a Numbers Game: A Brief History of Accounting. Wiley; 2006. https://doi.org/10.2469/cfm.v14.n2.2797. DOI: https://doi.org/10.2469/cfm.v14.n2.2797
Bryer RA. 1993. Double-Entry Bookkeeping and the Birth of Capitalism: Accounting for the Commercial Revolution in Medieval Northern Italy. In Critical Perspectives on Accounting (Vol. 4, Issue 2, pp. 113–140). https://doi.org/10.1006/cpac.1993.1008. DOI: https://doi.org/10.1006/cpac.1993.1008
Ali F, Balembaogo A, Hegazi S, Khaleed N. Children in Islam: Their Care, Upbringing and Protection (First). Al-Azhar University; 2005.
Qayyim I. Tuhfah Al-Maudud bi Ahkam Al-Maulud (Terjemahan). Pustaka Imam Asy-Safi’i; 2003.
Walker SP, Llewellyn S. Accounting at Home: Some Interdisciplinary Perspectives Home. Account Audit Account J. 2000;13(4):425–49. Available from: https://doi.org/http://doi.org/10.1108/09513579910270129 DOI: https://doi.org/10.1108/09513579910270129a
Jeacle I. Accounting and everyday life: towards a cultural context for accounting research. Qual Res Account Manag. 2009;6(3):120–36. DOI: https://doi.org/10.1108/11766090910973894
Bauman Z. Liquid Love: On the Frailty of Human Bonds. Polity Press; 2003.
Spencer AG. 1913. Woman’s Share in Social Culture. Mitchell Kennerley. https://babel.hathitrust.org/cgi/pt?id=mdp.39015009169007&view=1up&seq=184
Haskins CW. How to Keep Household Accounts: A Manual of Family Finance. Harper & Brothers Publishers; 1903.
Aetal H (Husaini A, Kania DD, editors). Filsafat Ilmu: Perspektif Barat dan Islam. Gema Insani; 2013.
Bakken L, Brown N, Downing B. Early Childhood Education: The Long-Term Benefits. J Res Child Educ. 2017;31(2):255–69. DOI: https://doi.org/10.1080/02568543.2016.1273285
Beasley MS, Buckless FA, Glover SM, Prawitt DF. Auditing Case: An Interactive Learning Approach. 6th ed. Pearson; 2015.
Ashari B. Sentuhan Parenting. Pustaka Nabawiyyah; 2019.
Fromm E. The Art of Loving. Harper & Row; 1956. https://doi.org/10.2143/SIS.5.0.2004163. DOI: https://doi.org/10.2143/SIS.5.0.2004163
Qayyim I. Mahabbatullah (Terjemahan). Pustaka Al-Kautsar; 2017.