Aji Dedi Mulawarman, Ari Kamayanti
The aim of this article is to propose an alternative methodological approach that would serve well the constructivists purpose. By embracing interdisciplinary views of Islam, accounting, and anthropology, and by presenting the dialectics of Western anthropology vis a vis Islamic anthropology, we introduce Islamic accounting anthropology. As a religious-constructivist or religious-critical approach, this methodology would help emancipate accounting from its positive (self-interest) value that concerns itself with the world capital market, into accounting that would serve the welfare of society according to its contextuality. An Islamic epicentrum society will be achieved by employing Islamic accounting anthropology. As an implication, this approach would evoke consciousness and trigger new accounting alternatives that are more suited for local context, away from orientalist mindset, yet unified through Islam. Accounting education, in turn, should provide a course on (Islamic) anthropology to enhance and maintain consciousness. © 2018, Universiti Malaysia Sarawak. All rights reserved.
University of Brawijaya, Indonesia; State Polytechnic of Malang, Indonesia
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