LAPORAN HASIL PENELITIAN DISERTASI DOKTOR
TAHUN ANGGARAN 2010
Judul : Exploring Generative Themes in Accounting Education
Peneliti : 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
BIDANG ILMU: EKONOMI
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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