PENGEMBANGAN DISIPLIN AKUNTANSI
SECARA INTERNASIONAL
Accounting is a function of the business
environment in which it operates, and it
originated in order to record business
transaction.
Akuntansi mulai dikenal dengan adanya
“double-entry”
Pengaruh Italia sangat kuat (Genoa,
Florence, dan Venice), dimulai abad 13-14
PENGEMBANGAN DISIPLIN ... (Lanjt)
 Luca Pacioli (1494) menerbitkan “Summa de
Arithmatica”
Buku pedoman bisnis bagi orang
Venice Standar bagi Italia, Belanda, Jerman,
dan Inggris.
 Isi buku: 1) Memorandum mencatat informasi
transaksi; 2) Jurnal pembuatan jurnal; 3)
Ledger
posting ke ledger
debit dan
kredit.
 Perkembangan selanjutnya, akuntansi berusaha
menggambarkan good practices, tidak difikirkan
asumsi dan pengembangan teorinya. Bagaimana
dengan “teori akuntansi?”
PENGEMBANGAN DISIPLIN ... (Lanjt)
 1550-an: ada literatur tentang komersial dan politik,
bagaimana memanaj keu publik.
 1673: France introduces accounting code, balance
sheet (once two years), and debit in left-hand side
while credit in right-hand side.
 1770-an: accounting developed significantly.
 1760-1830: industrial revolution double-entry
developed more expanded.
 1990-an: industrial complexity appeared with
merger, acqusition and MNC development
influencing external and internal financial reporting
and controlling systems.
 2000-an: bagaimana?
National Differences in Accounting System
Banyaknya sistem akuntansi, sebanyak
negara yang ada di dunia.
Accounting systems are influenced by
environment where they used.
Ownership, industrialization, inflation,
economic development, educational
system, law, politic, and sociality are
factors may strongly influence accounting
system in certain country.
INTERNATIONAL TRADE AND INVESTMENT
The USA is number one country in
international trading, followed by
Germany, Japan, France, and UK.
Also, in international investment: USA
(25%) UK (13), France (11), Germany (9),
and Japan (6)
Global Players: EU (38%), USA (29), and
Japan (16).
GLOBAL CORPORATE STRATEGY
Dominant theory of economic activity among
countries was mercantilism. The premis of
mercantilism was a country’s wealth was
dependent on its holdings of gold. Therefore,
countries tend to restrict imports, subsidize
exports, exploit colonies and hoard gold.
1700s Adam Smith questioned mercantilism and
suggested that the real wealth of country
consisted in the goods and services available to
its citizens absolute advantage in production.
Absolute advantage can be natural (climate and
natural resources) or acquired (firm-specific
advantage, such as technology).
GLOBAL CORPORATE ... (cont’d)
 Another strategy is comparative advantage,
countries tend to specilaize in the production of
products that they can produce most
efficiently. The comparative advantage of a
country due to the abundance of certain
production factors.
Reasons to export
1. To make different product.
2. To get a rid of excess production capacity.
3. To gain greater market share and increase
sales.
4. To test a market without having to risk
investing capital.
Barriers to trade
 There are two barriers to trade: structural and
transactional.
 Structural market failure is often related to
government action: unemployment, infant
industry, industrialization, political action,
balance of payment problem.
 Transactional barrier related to tariff and
nontariff barriers. A tariff is a governmental tax
levied on goods shipped internationally. Nontariff
barrier related to international trade block, such
as NAFTA, WTO, AFTA, EU etc. The best
examples of nontariff barriers to trade are
subsidies, exchange rate manipulations, etc.
ACCOUNTING DIMENSION OF GLOBAL STRATEGY

Dimensi akuntansi pada strategi global ada
pada financial statements, controlling, transfer
pricing and international audit.
Implications:
1. Language & currency are different
2. Different definition
3. Type and number of information disclosure are
different
 International business evolution: Preindustrialization, industrialization, after World
War II, and multinational era.
ACCOUNTING DIMENSION ... (cont’d)
Accounting aspec of international business
export-import financial information
hire foreigner. Shipping, insurance, legal,
payment etc. must be concerned.
Field of international accounting
1. Descriptive / comparative accounting
2. Accounting dimension of international
transaction / MNEs
INTERNATIONAL BUSINESS AND MULTINATIONAL STRATEGY
 Int’l business involved at least two
countries.
 Reasons for int’l involvement: sales
expand, to get production factors, to get
“knowledge”
 Forms of involvement are strategic
alliance and direct investment