Keywords: LBAE, rHOL, Purification, ABC, TQM, BSC, Ethnography, Phenomenology, Exethnography
1. Introduction
Despite the staggering efforts to improve accounting curriculum, the state of accounting education in Indonesia is in status quo. Change is often difficult and the lack of discussion about
teaching and curriculum is a significant barrier to change for many accounting educator Ainsworth, 2001. The fact that education process in Indonesia is still textbook based and adopts
the western education system demonstrates how we are drifting away from our local norms towards deeper end of secularization. Secularization takes place when the spirit of self-liberation
from mythologies causes agnosticism in God. This is the spirit from the west that knowledge would advance only if one could free oneself from religion Kuntowijoyo, 1999: 160-161.
Beaver agreed 1987 that the problems of accounting education hinged on secularism; that there is a “long-standing and highly cherished tradition of separation of church and state”. Hence,
accounting education has become a focal point as it produces future accountants.
Management accounting courses in most universities in Indonesia are still western text-
book based that is secular. Indonesia has therefore proudly adopted an education system regardless of its held-values. To prove our point, accounting education in the US, with its revised
purpose, in AICPA Core Competency Framework for entry into Accounting Profession showed a shift from a content-driven to a skills-driven curriculum Ainsworth, 2001 but not one item in
the skill-driven curriculum points out faith towards God, Taqwa
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and morals such as delivered in
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Taqwa is an Arabic term that is commonly defined as “God-consciousness.” That is seeking those things that lead to God’s pleasure and love, while avoiding those things that may lead to His displeasure. www.taqwaecofood.org
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Government regulations in UU Sisdiknas or UUD 45
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. Hence, it has gone astray from the commendable values proposed by Indonesia’s founding fathers.
Unfortunately, not only secularism but also corporate hegemony over accountants and accounting are reflected in our accounting education culture specifically in management
accounting courses. The purpose of management accounting is to assist management in devising plans for rational economic purposes and to make rational decisions Ahmad, 2007: 5 to
improve productivity, decrease costs, broaden marketing territory and increase profit Hansen Mowen, 2005: 5. Management accounting is employed as a tool to increase company’s wealth,
indicating its support to corporate hegemony since all activities should pertain to corporate prosperity. Management accounting has a purpose to execute cost management to produce
information for managers for running organization effectively thus lead the organization to be competitive Blocher, Chen and Lin, 2000:27. Management techniques, such as ABC, TQM and
the BSC, are tools utilized to achieve competitive strategy with three pointers, high technology, high risk, and high investment that is focused on profit maximization to enable its going
concern. Local needs such as UKM have no capability to take the three pointers of competitive strategy approach. Hence, as a result of corporate hegemony emphasize in management
accounting education, accountants have been drifted away from local needs. To prove this, only one
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out of 75 articles on management accounting issues, discussed about small enterprise UKM during SNA 6-10.
Thus it is clear that we could not simply adopt education system by neglecting our own cultural values and negating the presence of God or A priori judgment
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that has become the
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Par 31, verse 3: “government strives and executes a national education system, that would increase faith, taqwa and morals…” verse 5: “government advance knowledge and technology by
holding high religion values and nation’s unity for civilization progress and human’s welfare.”
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Article by Pinasti , Margani 2007
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Kant’s ethics described that moral principles in human could not be studied. Reasoning is based on knowledge that
is prior to experience something that is metaphysical Barry, 1986:54 though it should be noted that Kant did not
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source of moral. In an effort to do so, Mulawarman 2007 proposed a love based accounting education concept; a holistic concept that conveys purification
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. Purification is an enlightenment and liberation process based on love. This is not the kind of love that is materialistic and anti-
altruism such as that we see in capitalism the west has carried through Adam Smith’s invisible hands, but love beyond hyper all that. It is love that arises from tawhid
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; love towards Allah SWT. Purification has two purposes which are to desecularize education and this is done by
implementing refined hyperview of learning rHOL concept appendix 2, and to liberate accountants from corporate hegemony to be able to adopt a cultural- perspective in accounting
that is more suitable for local need. Therefore the question of this paper is:
how can the implementation of refined HOL have impacts on management accounting learning process? Hence the purpose of this
research is to analyze the implementation of refined HOL to liberate accounting education from secularism and corporate hegemony.
2. The Philosophy of Education
