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註釋This book is entitled “The Journey of Shifting a Way of Thinking” because the preparation of this book has a meaning that is centered on shifting ways of thinking, especially in viewing the reality of accounting science. Interestingly, this book raises several thoughts of Indonesian figures and provides space for exploration of Indonesian culture. In addition, this book will be a record of the develop-ment of accounting science thinking that is based on Nationalism. This book is entitled “The Journey of Shifting a Way of Thinking” because the preparation of this book has a meaning that is centered on shifting ways of thinking, especially in viewing the reality of accounting science. Interestingly, this book raises several thoughts of Indonesian figures and provides space for exploration of Indonesian culture. In addition, this book will be a record of the develop-ment of accounting science thinking that is based on Nationalism.