摘要：Dismantling Accounting Double Entry Systems. Double entry is a process of recording transactions that always involve at least two accounts of which changes (increases or decreases) have consequences to maintain a balance equation. This is a simple basic accounting, that the use of the funds must always be equal to the acquisition of funds. The equation is not able to include some business events that are responses to the development of business environment. A proposed view is based on the interaction of researcher (New Bond) with accountant (Mrs M) to dismantle the double entry accounting through Maurice Merleau Ponty's approach (1906-1961). The results prove that physical aspects of knowledge will continue to evolve according to environmental interactions.
其他摘要：Membongkar Akuntansi Double Entry Systems. Double entry merupakan pencatatan transaksi dengan selalu melibatkan minimal dua akun yang masing-masing berubah (bertambah atau berkurang), konsekuensi untuk menjaga keseimbangan persamaan dasar sederhana akunta
关键词：spiritual capital; ukhuwah Islamiyah; studi kasus
