BIDANG ILMU: EKONOMI
LAPORAN HASIL PENELITIAN DISERTASI DOKTOR TAHUN ANGGARAN 2010
Judul Peneliti
: Exploring Generative Themes in Accounting Education : Ari Kamayanti, SE., Ak., MM.
Dibiayai Oleh Direktorat Jenderal Pendidikan Tinggi, Kementerian Pendidikan Nasional sesuai dengan Surat Perjanjian Penugasan Dalam Rangka Pelaksanaan Penugasan Penelitian Disertasi Doktor Tahun Anggaran 2010 Nomor : 492/SP2H/PP/DP2M/VI/2010, tanggal 11 Juni 2010.
Universitas Brawijaya Malang 2010
SUMMARY
The purpose of this research is to explore generative themes that are marginalized in accounting education. They are found outside the perimeter of the ‘beauty’ concepts that are prevalent in accounting education. The beauty concepts are aspects or elements that are placed highly in accounting education that comprise masculinity or over-emphasis on rationalism, colonization or institutional powers that is exerted on accounting education and relativity or lacks of values such as religions and spirituality. The methodology that was carried out was an extended dialogic methodology adapted from Paulo Freire’s liberating education. It would require coding and decoding the present accounting education by examining institutional forces that shape accounting education as well as what has been forgotten. The results show that accounting education in Indonesia is masculine oriented through indoctrination. It is also directed (oppressed) by several institutional powers, including the IFAC, IAI, educational institutions and even powerful individuals. Absolute value that is transferred though religious courses only act as normative. Other beauties are let in. These are beauty of love in God, beauty of humility in local wisdom, beauty of faith in “self” and beauty of hope in assurance. The present beauty cage and the “other” beauties are synergized to form a harmony, which result in generative themes in accounting education.
Keywords: Beauty, Accounting Education, Extended Dialogic Methodology, Generative Themes.
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