qalb, one would receive enlightenment. To be able to feel the presence of God, to love God’s will and obey Him in all activities would free oneself from secularism.
Mulawarman’s HOL Hyperview of Learning, see appendix 1, as LBAE implementation, added two learning conceptions to six learning conceptions proposed by Rossum and Shenk
1984 and Marton et al 1993 in Byrne and Flood 2004: 27 which are: the increase of knowledge, memorizing, acquisition of facts, abstraction of meaning, an interpretive process and
changing as a person; with: a self awareness with intuitive process and an obedience activity in spiritual way. As mentioned earlier these two concepts would free students from egoistic will,
and complete rationalized thinking to achieve enlightenment. This is the essence of purification. Unfortunately, HOL has two limitations. First, HOL has not yet blended thoroughly the
importance the learning concepts of self-awareness with intuitive process and obedience activity in spiritual way as Mulawarman simply added the two concepts without integrating them with
the earlier concepts. Second, HOL has not yet emphasized the importance of educators as the success factor in implementing HOL.
3. Conventional Management Accounting
In this part of the paper, we are going to highlight these two main traits: secularism and corporate hegemony, that are present in Indonesian conventional management accounting. These
two traitsthemes are embedded in all topics in management accounting. We will prove this by grasping three topics. These are ABC, BSC and TQM.
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ABC
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deals with activities that are grouped into value added and non-value added activities, and retain only value added activities. However, value added concept in ABC is
concerned to management and corporate stockholders interests only. This is an oversight in ABC since it reduces the stakeholders’ interest environment, people and especially
accountability towards God. As we know Indonesia has religious values that has become its local values. The fact that ABC focuses on value chain that starts from suppliers and end at consumers,
emphasizes the efficiency concept. Every activity should reach one goal, which is profit. ABC is reinforcement to corporate hegemony.
ABC will eventually leads to the implementation of TQM, as a management tool for controlling quality costs. Juran described that in TQM activity pertaining quality would be
divided into four activities
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. None of these activities and costs reflects obedience to spiritual way. Halal
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has never become the characteristic of quality. This has become a disturbing thought especially the fact that Indonesia is the largest Moslem country in the world. There is
never discussion on the conformity on halal process or activities. Halal activities are about moral, i.e. ethical conducts that comply to Gods rule. It is interesting to see that Hansen and
Mowen have added ethical behavior in management accounting. However, the term ethic refers
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As methods of allocating costs evolve from traditional to modern paradigm, Activity Based Costing ABC has become a popular choice since it classifies costs through activity management by the means of Activity Based
Management ABM. This method is claimed more accurate than traditional method of cost allocation.
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1 internal failure costs, associated with defects found prior to transfer of the product to the customer; 2 external failure costs, associated with defects found after product is shipped to the customer; 3 appraisal costs incurred in
determining the degree of conformance to quality requirements; 4 prevention costs incurred in keeping failure and appraisal costs to a minimum.
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Halal is something that is permissible in Islam in order to comply to Allah’s rule. In Islam human must not eat pork and consume alcohol.
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to the belief that each individual in a group should sacrifice for the well being of the others 2005:20. This would only reach up to the conventional level of Kohlberg’s moral
developments
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. There are no considerations for immediate and obvious consequences to others as result of a group need. This is another emphasize on corporate hegemony if a group is
considered a company. Thus, TQM conveys secularism as well as negates local needs corporate hegemony.
TQM
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also supports corporate hegemony. Constancy of purpose toward improvement of product and service is with the aim to become competitive. This is the first out of 14 pillars of
Deming’s TQM Zhang, 2001. Like ABC this anthropocentric motivation replicates corporate hegemony and negate the value added creation for its stakeholders.
Another management accountant tool is BSC. As Kaplan and Norton put it 1996, the BSC is about translating strategy into action. The stress lies on strategy to enable company’s
going concern. Although the BSC is a ‘balanced’ set of measures since it encompasses financial, customer, internal business and learning and growth perspectives, financial measures are still
regarded valuable and become the focal point in summarizing the readily measurable economic consequences of actions already taken Kamayanti, 2005. At the end, BSC still measures those
perspectives on the behalf of corporate need to suit corporate hegemony.
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Kohlberg defined three levels of moral developments: pre conventional level, conventional level and post- conventionalprincipled level. Up to level 2, conforming to social order is important regardless of immediate and
obvious consequence. Only in level three spiritual awareness is elevated Lovell, 1995: 79
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The theoretical essence of the Deming approach to TQM concerns the creation of an organizational system that fosters cooperation and learning for facilitating the implementation of process management practices, which, in turn,
leads to continuous improvement of processes, products, and services as well as to employee’s fulfillment, both of which are critical to customer satisfaction, and ultimately, to firm survival or going concern.
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Therefore, Indonesian education system that relies on textbooks as teaching media, sadly it can be said that students learning conceptions would be limited to: the increase of knowledge,
memorizing and acquisition of facts, procedures etc, which can be retained and or used in practice. Secularism and corporate hegemony as values transferred in such learning conceptions
are inevitable; a certainty in a conventional management accounting education. There is no
question about it: education model must change.
4. Research Methods: Exethnography
