AKUNTANSI MANAJEMEN DALAM FILSAFAT ILMU

Abstract

The early presence of philosophy and science because of radical,
systematic and universal thinking processes. Philosophy aims to gain
knowledge of the truth. It is also related to the development of accounting
science.Philosophy has an object, function, usefulness and a scientific
approach. The scientific approach consists of ontology, epistemology and
axiology. In the development of management accounting science that is part
of the science of accounting also has ontology, epistemology and
axiology.Ontology in management accounting science is a belief that it is part
of the universe. The science of epistemology management accounting
examines and tries to discover the characteristics of management accounting
science. For axiology explain the usefulness of management accounting
science in human life.