Financial Reporting Classism Based on Karl Marx’s Theory of Classes

Athalia, Bernadetha and Sawarjuwono, Tjiptohadi (2015) Financial Reporting Classism Based on Karl Marx’s Theory of Classes. Journal of Research and Applications: Accounting and Management, 1 (1). ISSN 2443-3381 (In Press)

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This research aims to classify the companies’ annual reports into the classes based on Theory of Classes and to analyze the classism behavior through narrative analysis. The different interests among the readers create a classism practice that can be classified into two classes of rea-ders based on Theory of Classes: Bourgeoisie and Proletariat. Narrative analysis method is used to reveal the hidden meanings behind some sentences in annual reports. This research claims that annual reports of PT Telekomunikasi Indonesia, Tbk (Telkom) and PT Perusahaan Gas Negara, Tbk (PGN) give more information to shareholders and govern-ment, it means these annual report reflect bourgeoisie class.They pro-vide so many persuasive sentences in their annual reports in order to get legitimacy from their shareholders, but they do not give detailed infor-mation to their employees as a proletariat class.

Item Type: Article
Uncontrolled Keywords: Financial Reporting,Karl Marx’s Theory,
Subjects: H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions
Divisions: Artikel Ilmiah
04. Fakultas Ekonomi dan Bisnis
Athalia, BernadethaUNSPECIFIED
Sawarjuwono, TjiptohadiUNSPECIFIED
Depositing User: Nurma Harumiaty
Date Deposited: 27 May 2016 00:11
Last Modified: 27 May 2016 00:11
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