Sukoharsono, E. G. and Gaffikin, M. J., Power and Knowledge in Accounting: Some Analysis and Thoughts on Social, Political, and Economic Forces in Accounting and Profession in Indonesia (1800-1950s), School of Accounting & Finance, University of Wollongong, Working Paper 4, 1993.
The paper provides some preliminary analyses and thoughts on long-term qualitative research project investigating the power-knowledge relations of the emergence, existence, and penetration of accounting in the social context. This first analysis is to explicate accounting and its relation to the Foucauldian power-knowledge concept. The second analysis is that the historical understanding of the development - up to 1950s condition of accounting practice and profession in Indonesia has been moulded heavily by the issues of colonialism's legacy. It was the fact that the Dutch accounting practices have dominated even after the independence of Indonesia. The third and fourth analyses has been stressed on some innovations of accounting knowledge through the development of the capital markets, industrialisation, and the new power of the university elite.