PENDEKATAN PERKEMBANGAN AKUNTANSI DALAM EKONOMI YANG BERORIENTASI PASAR

There are three practical approaches for the development of uniform accounting pattern:
1. business approach
In this approach, the uniformity of accounting refers specifically to the user-specific users of accounting data. This approach is fully into account the characteristics of business and business environment where data is collected, processed and communicated. This approach is a pragmatic approach that relies heavily on the conventions and the most frequently used in the design charts separate accounts that are uniform, that is for a branch of industry or commerce

 
2. economic approach
Economic approach for accounting uniformity is essentially a macro approach. The approach is to involve accounting and public policy. Legal entities and public regulation is used to run the system that has formed in such a development pattern. Pertimabangan accounting-technical considerations are at the second level, and national policy considerations are at the top level.

 
3. technical approach
Technical accounting approach to the development of uniformity in the work of academics. The approach is analytical, in which this approach is trying to obtain uniformity of the basic principles of double bookkeeping
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entry. This approach is also a common approach for the direct attention given to the characteristics of certain business transactions in accounting or accounting process. Finally, the broad orientation of this approach is essentially theoretical.

http://wartawarga.gunadarma.ac.id/2012/03/artikel-tentang-akuntansi-internasional/