Accounting Information as an Imaginative Based Philosophical Consciousness of Lacan

Kurniawan Kurniawan, Tjiptohadi Sawarjuwono


Awareness of accounting information is very important to grow in MSMEs in Indonesia, in the Lacan philosophy, awareness of accounting information will experience three stages of experience, the real, the imaginary and the symbolic. Misformations at this stage cause MSMEs to often fail to understand the importance of accounting information and MSMEs to go out of business even though they have not been established for a long time. Awareness of the imagination of accounting information must be formed early on, which will form desires or desires as an initial formation before the action of using accounting information. Accounting information will enter the subconscious for business development, by itself will read the information in the financial statements and the owner will create satisfaction by imagining accounting information on his involvement in business success.

Keywords: Awareness, accounting information, Lacan

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