Dialectical Reality of Public Accountant’s Objectivity and Independence: A Bourdieusian Perspective

F. Ahmad Kurniawan, Made Sudarma, Ali Djamhuri, Zaki Baridwan


This paper aims to reveal the social reality of auditing practices in the battle of dialectical feelings about the boundaries of objectivity and autonomy of independence experienced by Public Accountants in defending their professional rights. The disclosure includes the concept of values / beliefs / doxa of autonomy independence implied in the social reality of oppression of intellectual power. This method of expressing social reality used Pierre Bourdieu's perspective approach which focuses more on social situations in practical areas than social construction in theoretical conversation. So that through this construction abler to touch and express honestly about the reality of self-struggle in the practice of auditing. The results of this study are useful for the theoretical development of the sociological aspects of the struggle of public accountants as an intellectual agents maintaining their autonomy against external pressures so as to encourage the creation of more objective and independent audit practice policies.


Accountants; Social Reality; Objectivity; Autonomy of Independence

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DOI: http://dx.doi.org/10.18415/ijmmu.v7i2.1469


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