The Analysis Of Chinese Character-Based On Accounting And Value Implications For Chinese Indonesian Business

Pontjoharyo, Wiyono (2011) The Analysis Of Chinese Character-Based On Accounting And Value Implications For Chinese Indonesian Business. Asia Pacific Journal of Accounting and Finance, 1 (2). pp. 150-164.

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Abstract

Recently, China becomes more and more popular in global business. The businesses operated by Chinese, even for overseas Chinese are still heavily influenced by their ethnicity and culture, including for Chinese Indonesian (Tionghoa). This business practice conceptually is known as Overseas Chinese Business (OCB) model. On the other hand, Chinese language is considered unique and has a deeper meaning than it is spoken, that is very interesting challenge to be studied further to the letters and syllables. This study tries to gain the understanding about (1) some accounting words in Chinese characters that are distinct and dependent on the characters they are made and then (2) what are the implications of those accounting characters to Chinese Indonesian business from the perspective of overseas Chinese business model. The study implemented as grounded descriptive-interpretive study to some prominent Chinese Indonesian businessmen in Surabaya, East Java, Indonesia using observations, interviews, and questionnaires for data collection methods. Observations and interviews were conducted with six Tionghoa (Chinese Indonesian) businessmen and accountants each to get in-depth knowledge of what they understood and did in their daily works in the context of Chinese character-based accounting as well as their perceptions, opinions, thoughts and experiences related to their profession. Interestingly found that the implications of Chinese characters according to Chinese Indonesian businessmen are not totally consistent with the overall model of Overseas Chinese Business, but the values and virtues of the Chinese characters are understood.

Item Type:	Article
Uncontrolled Keywords:	Chinese character-based accounting, Chinese Indonesian, Overseas Chinese Business model
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Ester Sri W. 196039
Date Deposited:	09 Nov 2023 09:15
Last Modified:	17 Jan 2024 05:11
URI:	http://repository.ubaya.ac.id/id/eprint/45296

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