Tawhidic Hyper-Phenomenology as A Method in Accounting Research
- DOI
- 10.2991/icbmr-18.2019.24How to use a DOI?
- Keywords
- philosophy of being, accounting, post-phenomenology, tawhidic hyper-phenomenology, tawhid
- Abstract
The objectives of this study are to develop and formulate tawhid-based research method in accounting research. Islamic paradigm is an essential belief established by Muslims’ heart and the belief that illustrates the being that lies behind it and is the reality and truth that are visible to the eyes of our heart and explains the nature of being. This study used a literature review method. Tawhidic hyper-phenomenology is developed based on Ibnu Arabi's philosophy of being and Don Ihde’s philosophy of technology. Philosophy is becoming the basis for true revelation with hyper-instruments of the Qur'an, hadith, and heart or mind. The use of hyper-instruments by the informant (body one) produces informant perception called the hyper body. The hyper body is the result of a hermeneutical spiritual process. Philosophy of technology is the basis for which the truth is disclosed using technological instruments in accounting fields such as financial statements or other accounting documents. The use of the instruments by the informant (body one) produces perception called body two. The body two is the result of a hermeneutical material process. The combination of instruments and hyper-instruments as truth revelation is binary opposition synergy as a manifestation of tawhid view.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Tumirin PY - 2019/03 DA - 2019/03 TI - Tawhidic Hyper-Phenomenology as A Method in Accounting Research BT - Proceedings of the 12th International Conference on Business and Management Research (ICBMR 2018) PB - Atlantis Press SP - 141 EP - 146 SN - 2352-5428 UR - https://doi.org/10.2991/icbmr-18.2019.24 DO - 10.2991/icbmr-18.2019.24 ID - 2019/03 ER -