dipublikasikan dalam Jurnal BPPK Volume 2, Nomor 3, Badan Pendidikan dan Pelatihan Keuangan, Kementerian Keuangan RI
ABSTRACT
Berger & Luckmann (1990) defined construction of reality as an ongoing, dynamic process that is (and must be) reproduced by people acting on their interpretations and their knowledge of it. In this view, the term of “government financial statement” and various other terms associated with it, is a social construction. This paper, by using discourse analysis approach, will describe the various contexts related to the formation social construction of reality towards government financial statements as one of the public finance management artifacts in Indonesia. Social reality is never a single one, what is understood about something that is socially constructed, may be (very) different from one to another. It relies on a series of processes known as externalitation, internalitation and objectivication. These series of processes will form the social construction of a reality. In this context, a reality is not something given by nature, nor something scientifically established. Someone will construct a social reality based on but not limited to his/her preference, knowledge or experience. As a socially constructed artifact, government financial statement also interpreted within its social context. This paper tried to elaborate those interpretations. This study did not aim to established a social construction of reality model, but rather to describe what social reality had been constructed.
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