摘要：Accounting makrifat, determination of journey of accounting spirituality: ontological evaluation. Accounting is basically a product of ideology was form as an ideological instrument to construct of reality. Logic Contradictions in building basic ontology of accounting to reproduce the contradictions in reality be the form of contradictions that lead to inequality and marginalization. The presence of Islamic accounting to be deconstructing the power of capitalism, altough in fact impressed’’ barren’’. The spirit of Islam as liberation ideology is reduced in the grip of market power. Therefore, an ontological perspective review to reassess the basic philosophy of Islamic accounting. Efforts to redefine and reparse the critical relations with Islamic as ideology of science in accounting as a doctrinal-theoretical framework. Creating patterns to be Islamic of ideology in accounting as a basic framework for understanding the scope Islamic accounting study, by positions’’ liberation’’ as the highlight of the discourse (makrifat) Islamic accountin.
其他摘要：Makrifat akuntansi, determinasi puncak perjalanan spiritualitas akuntansi: suatu tinjauan ontologism. Akuntansi pada dasarnya adalah produk ideologis yang lahir sebagai instrument dalam mengkonstruk realitas. Kontradiksi logic dalam bangunan dasar ontolog
关键词：Akuntansi Akrual; Badan Layanan Umum; Teori Institusional Baru; Perubahan Organisasi; Penganggaran Berbasis Kinerja
