Power and Knowledge of Double Entry Bookkeeping System in the Feminism Framework: A Proposal

Abstract

This paper attempts to explore and reveal the power and knowledge of double-entry bookkeeping system from a different perspective of the feminist framework and to propose new power and knowledge of accounting. Power is defined as the ability of a person to do his own will in social interaction, despite there is a resistance. Accounting as a social science has three powers: the first is the power of resources, the second is the power of process, and the last is the power of meaning. Historically, the power and knowledge of double-entry bookkeeping has been understood as the sexuality of life represented by male energy. So the power- knowledge of accounting represents rationality and masculinity. This narrow accounting understanding is challenged by feminism-radical, liberal, and postmodernism, which see accounting practices as inequality for women. To develop new power and knowledge of accounting, this study used the Hegelian method: thesis-antithesis-and-synthesis of emancipatory accounting. Accounting can be liberated by going beyond accounting itself to a new accounting that is freer than the matter of the norm. Accounting can reflect value other than material and capitalism that is by taking into account the society and environment values. This article proposes that what we need now is not the power-knowledge on rationality, masculinity or even femininity, but the power-knowledge on “self” that can conquer oneself.

Keywords: power-knowledge of accounting, Hegelian method, rationality masculinity, feminism-radical

JEL Classification: M49