TO CONCUR OR CONQUER? REDIRECTING [VOCATIONAL] ACCOUNTING EDUCATION

Ari Kamayanti

Abstract


Abstrak: Mengikuti atau Menaklukkan? Mengarah-ulangkan Pendidikan Akuntansi [Vokasi] Artikel ini membahas masalah kritis dalam pendidikan [vokasi] akuntansi di tengah revolusi industri 4.0. Artikel ini menggunakan pendekatan refleksif, melalui pembacaan kritis atas fenomena dan mendasarkannya pada nilai-nilai Islam, sebagai metode. Artikel ini membuktikan bahwa dualitas pendidikan akuntansi akademik dan vokasi membentuk akuntan industri yang terjebak dan patuh pada kepentingan kapitalis. Di tengah arus Revolusi Industri 4.0 yang semakin menegasikan Tuhan, pendidikan akuntansi [vokasi] seyogyanya mengajarkan etika-religius, melibatkan siswa dalam konstruksi realitas, mendorong kewirausahaan berbasis religiositas, dan memastikan penguasaan atas teknologi informasi.

                                                                                                    

Abstract: To Concur or Conquer? Redirecting (Vocational) Accounting Education. This article discusses critical issues in (vocational) accounting education amid the industrial revolution 4.0. This article uses a reflexive approach, through the critical reading of phenomena and basing them on Islamic values, as a method. This article proves that the duality of academic and vocational accounting education forms an industrial accountant who is trapped and complies with capitalist interests. Amid the current Industrial Revolution 4.0 which has negated God, (vocational) accounting education should teach religious ethics, involve students in the construction of reality, encourage entrepreneurship based on religiosity, and ensure mastery of information technology.

 

 


Keywords


accounting education; industrial revolution 4.0; religiosity; vocational accounting education

Full Text:

PDF

References


Abhayawansa, S., & Fonseca, L. (2010). Conceptions of Learning and Approaches to Learning-A Phenomenographic Study of a Group of Overseas Accounting Students from Sri Lanka. Accounting Education, 19(5), 527–550. https://doi.org/10.1080/09639284.2010.502651

Andersen, M. L., & Klamm, B. K. (2018). Haidt’s Social Intuitionist Model: What are the Implications for Accounting Ethics Education? Journal of Accounting Education, 44, 35-46. https://doi.org/10.1016/j.jaccedu.2018.05.001

Aneswari, Y. R., & Musmini, L. S. (2017). Quo Vadis Pancasila dalam Pendidikan Akuntansi? Jurnal Akuntansi Multiparadigma, 8(1), 149-165. https://doi.org/10.18202/jamal.2017.04.7045

Anninos, L.N. (2019). Towards the “Homo Deus” Excellence Perspective? Investigating the Potential Use of Neuroscientific Findings for Quality in “Smart” Services". International Journal of Quality and Service Sciences, 11(4), 542-558. https://doi.org/10.1108/IJQSS-03-2019-0039

Bailey, C. D. (2017). Psychopathy and Accounting Students’ Attitudes towards Unethical Professional Practices. Journal of Accounting Education, 41, 15-32. https://doi.org/10.1016/j.jaccedu.2017.09.004

Bakhtiar, Y., Yanuarmawan, D., Triyuwono, I., & Irianto, G. (2019). Reconstruction of Accounting Education Purpose Concept through the Thoughts of Ki Hadjar Dewantara. International Journal of Religious and Cultural Studies, 1(2), 74-82. https://doi.org/10.34199/ijracs.2019.10.04

Buasuwan, P. (2018). Rethinking Thai Higher Education for Thailand 4.0. Asian Education and Development Studies, 7(2), 157-173. https://doi.org/10.1108/AEDS-07-2017-0072

Bayou, M. E., Reinstein, A., & Williams, P. F. (2011). To Tell the Truth: A Discussion of Issues Concerning Truth and Ethics in Accounting. Accounting, Organizations and Society, 36(2), 109-124. https://doi.org/10.1016/j.aos.2011.02.001

Beattie, V. (2014). Accounting Narratives and the Narrative Turn in Accounting Research: Issues, Theory, Methodology, Methods and a Research Framework. The British Accounting Review, 46(2), 111-134. https://doi.org/10.1016/j.bar.2014.05.001

Benavot, A. (1983). The Rise and Decline of Vocational Education. Sociology of Education, 56(2), 63–76. https://doi.org/10.2307/2112655

Bhattacharyya, S. (2013). Neo-Classicism or Pluralism? Teaching and Research of Economics during the Era of Neo-Liberal Reforms in India. International Journal of Pluralism and Economics Education, 4(4), 334-351. https://doi.org/10.1504/IJPEE.2013.060173

Boyce, G. (2002). Now and Then: Revolutions in Higher Learning. Critical Perspectives on Accounting, 13(5–6), 575–601. https://doi.org/10.1006/cpac.2002.0533

Boyce, G., Narayanan, V., Greer, S., & Blair, B. (2019). Taking the Pulse of Accounting Education Reform: Liberal Education, Sociological Perspectives, and Exploring Ways Forward. Accounting Education, 28(3), 274-303. https://doi.org/10.1080/09639284.2019.1586552

Brennan, N.M., & Merkl-Davies, D. M. (2014). Rhetoric and Argument in Social and Environmental Reporting: The Dirty Laundry Case. Accounting, Auditing & Accountability Journal, 27(4), 602-633. https://doi.org/10.1108/AAAJ-04-2013-1333

Brooks, C., & Schopohl, L. (2018). Topics and Trends in Finance Research: What is Published, Who Publishes it and What Gets Cited? British Accounting Review, 50(6), 615-637. https://doi.org/10.1016/j.bar.2018.02.001

Brown, J., & Dillard, J. (2019). Accounting Education, Democracy and Sustainability: Taking Divergent Perspectives Seriously. International Journal of Pluralism and Economics Education, 10(1), 24-45. https://doi.org/10.1504/IJPEE.2019.098168

Bynum, B., & Bynum, H. (2016). The Straitjacket. The Lancet, 387(10028), 1607. https://doi.org/10.1016/S0140-6736(16)30206-9

Calabor, M. S., Mora, A., & Moya, S. (2019). The Future of 'Serious Games' in Accounting Education: A Delphi Study. Journal of Accounting Education, 46, 43-52. https://doi.org/10.1016/j.jaccedu.2018.12.004

Canniff, K. (2012). Do My Business Taxes Please: A Financial Organizer for Self-Employed Individuals & Their Tax Preparers. Amazon.

Carter, C., Clegg, S., & Kornberger, M. (2010). Re‐Framing Strategy: Power, Politics and Accounting. Accounting, Auditing & Accountability Journal, 23(5), 573–594. https://doi.org/10.1108/09513571011054891

Chaplin, S. (2017), Accounting Education and the Prerequisite Skills of Accounting Graduates: Are Accounting Firms’ Moving the Boundaries? Australian Accounting Review, 27(1), 61-70. https://doi.org/10.1111/auar.12146

Chryssolouris, G., Mavrikios, D., & Rentzos, L. (2016). The Teaching Factory: A Manufacturing Education Paradigm. Procedia CIRP, 57, 44–48. https://doi.org/10.1016/j.procir.2016.11.009

Chwastiak, M. (2015). Commodifying State Crime: Accounting and "Extraordinary Rendition. Critical Perspectives on Accounting, 28, 1-12. https://doi.org/ 10.1016/j.cpa.2014.09.002

Clarke, F., Dean, G., & Persson, M. (2019). Antecedents of the International Association for Accounting Education and Research (1966–1983): A Review of Early Initiatives to Develop an International Academic Accounting Association. Joutnal of International Financial Management & Accounting. 30(2), 163– 178. https://doi.org/10.1111/jifm.12096

Cobb, R. (2015, April 28). Industrial Revolution (Clip Art). The Website of RON COBB. http://roncobb.net/cartoons.html

Comte, A. (1896). The Positive Philosophy of Auguste Comte (Vol. 1). George Bells & Sons.

Craig, R., Taonui, R., & Wild, S. (2012). The Concept of Taonga in Maori Culture: Insights for Accounting. Accounting, Auditing & Accountability Journal, 25(6), 1025–1047. https://doi.org/10.1108/09513571211250233

Cui, Y., Wang, Z., & Li, Z. (2019, November 22-13). A Novel Formula for Evaluating the Scholarship of Teaching and Research in University (Paper Presentation). 2019 5th International Conference on Education Reform and Modern Management, SHanghai, China. https://doi.org/10.2991/ermm-19.2019.12

Dickfos, J., Cameron, C.. & Hodgson, C. (2014. Blended Learning: Making an Impact on Assessment and Self-Reflection in Accounting Education. Education + Training, 56(2/3), 190-207. https://doi.org/10.1108/ET-09-2012-0087

Ekasari, K. (2014). Rehumanisasi Pendidikan Akuntansi melalui Pendekatan Epistemologi 3ling. Jurnal Akuntansi Multiparadigma, 5(2), 273-286. https://doi.org/10.18202/jamal.2014.08.5016

Friedman, M. (2007) The Social Responsibility of Business Is to Increase Its Profits. In: Zimmerli W. C., Holzinger M., & Richter K. (eds), Corporate Ethics and Corporate Governance (pp. 173-178). Springer. https://doi.org/10.1007/978-3-540-70818-6_14

Funnell, W., Mann, I., & Jupe, R. (2016). The Liberal Contest for Double-Entry Bookkeeping in British Government. Accounting, Auditing and Accountability Journal, 29(5), 739-766. https://doi.org/10.1108/AAAJ-04-2014-1682

Gill, M. J. (2014). The Possibilities of Phenomenology for Organizational Research. Organizational Research Methods, 17(2), 118–137. https://doi.org/10.1177/1094428113518348

Graber, R. B. (2014). Why is Liberal Education So Incoherent? An Anthropological Perspective. On the Horizon, 22(1), 10-18. https://doi.org/10.1108/OTH-09-2013-0030

Gray, K., & Keeney, J. E. (2015). Impure or Just Weird? Scenario Sampling Bias Raises Questions About the Foundation of Morality. Social Psychological and Personality Science, 6(8), 859–868. https://doi.org/10.1177/1948550615592241

Green, S., McKinney, E., Heppard, K., & Garcia, L. (2018). Big Data, Digital Demand and Decision-Making. International Journal of Accounting & Information Management, 26(4), 541-555. https://doi.org/10.1108/IJAIM-02-2017-0019

Harari, Y. N. (2015). Homo Deus: a Brief History of Tomorrow. Harvill Secker.

Henrich, J., Heine, S. J., & Norenzayan, A. (2010). The Weirdest People in the World? Cambridge Universoty Press. https://doi.org/10.1017/S0140525X0999152X

Howcroft, D. (2017). Graduates’ Vocational Skills for the Management Accountancy Profession: Exploring the Accounting Education Expectation-Performance Gap. Accounting Education, 26(5-6), 459-481. https://doi.org/10.1080/09639284.2017.1361846

Huang, F., Jin, G. Z., & Xu, L. C. (2017). Love, Money, and Parental Goods: Does Parental Matchmaking Matter? Journal of Comparative Economics, 45(2), 224-245. https://doi.org/10.1016/j.jce.2016.09.005

Irsyadillah. (2019). The Ideological Character of Accounting Textbooks: Insights from Indonesian Accounting Lecturers. Journal of Accounting in Emerging Economies, 9(4), 542-566. https://doi.org/10.1108/JAEE-02-2017-0011

Jensen, M. C., & Meckling, W. H. (1994). The Nature of Man. Journal of Applied Corporate Finance, 7(2), 1–38. https://doi.org/10.1111/j.1745-6622.1994.tb00401.x

Johnson, H. T. (2018, May 20). Management Accounting: Catalyst for Inquiry or Weapon for Control? The System Thinker. https://thesystemsthinker.com/management-accounting-catalyst-for-inquiry-or-weapon-for-control/

Jomo, K. (Ed). (2016). Islamic Economic Alternatives: Critical Perspectives and New Directions. Springer.

Kamayanti, A. (2014). Integrasi Pancasila dalam Pendidikan Akuntansi melalui Pendekatan Dialogis. Journal of Accounting and Business Education, 2(2), 1–16. https://doi.org/10.26675/jabe.v2i2.6063

Kamayanti, A. (2018). Transforming Accounting Education through Educators’ Consciousness : A Theatrical Perspective. Journal of Accounting Research, Organization and Economics, 1(2), 149–172. https://doi.org/10.24815/jaroe.v1i2.11704

Kamayanti, A. (2019). Akuntansi Keperilakuan: Telaah Artikel, Role Play, Latihan dan Desain Riset. Yayasan Rumah Peneleh.

Kindsiko, E., & Baruch, Y. (2019). Careers of PhD Graduates: The Role of Chance Events and How to Manage Them. Journal of Vocational Behavior, 112, 122-140. https://doi.org/10.1016/j.jvb.2019.01.010

Komori, N. (2015). Beneath the Globalization Paradox: Towards the Sustainability of Cultural Diversity in Accounting Research. Critical Perspectives on Accounting, 26, 141–156. https://doi.org/10.1016/j.cpa.2014.09.005

Kusdewanti, A., & Hatimah, H. (2016). Membangun Akuntabilitas Profetik. Jurnal Akuntansi Multiparadigma, 7(2), 223-239. https://doi.org/10.18202/jamal.2016.08.7018

Laing, C. L., & Laing, G. K. (2016). The Student - as - Customer Metaphor: A Deconstruction Using Foucauldian Constructs. Australasian Accounting, Business and Finance Journal, 10(1), 40-54. https://doi.org/10.14453/aabfj.v10i1.5

Lehman, G., & Thorne, K. (2015). Corruption, Criminality and the Privatised State: The Implications for Accounting. Accounting Forum, 39(4), 366-370. https://doi.org/10.1016/j.accfor.2015.10.002

Leiby, J., & Madsen, P. E. (2017). Margin of Safety: Life History Strategies and the Effects of Socioeconomic Status on Self-Selection into Accounting. Accounting, Organizations and Society, 60, 21-36. https://doi.org/10.1016/j.aos.2017.07.001

Lombardi, L. (2016). Disempowerment and Empowerment of Accounting: An Indigenous Accounting Context. Accounting, Auditing & Accountability Journal, 29(8), 1320–1341. https://doi.org/10.1108/AAAJ-08-2015-2167

Lucas, U. (2008). Being “Pulled up Short”: Creating Moments of Surprise and Possibility in Accounting Education. Critical Perspectives on Accounting, 19(3), 383–403. https://doi.org/10.1016/j.cpa.2006.09.004

Malsch, B., & Tessier, S. (2015). Journal Ranking Effects on Junior Academics: Identity Fragmentation and Politicization. Critical Perspectives on Accounting, 26, 84–98. https://doi.org/10.1016/j.cpa.2014.02.006

Manochin, M. M., & Cooper, S. (2015). Dialogic Education: Reflections from an Accounting Course. International Journal of Critical Accounting, 7(1), 49-72. https://doi.org/10.1504/IJCA.2015.069184

McDowall, T., Jackling, B., & Natoli, R. (2015). Relationships between Vocational Interests and Learning Approaches to Advance the Quality of Student Learning in Accounting. Accounting Education, 24(6), 498-513. https://doi.org/10.1080/09639284.2015.1113140

McKernan, J. F., & MacLullich, K. K. (2004). Accounting, Love and Justice. Accounting, Auditing & Accountability Journal, 17(3), 327–360. https://doi.org/10.1108/09513570410545777

Miley, F., & Read, A. (2012). Jokes in Popular Culture: The Characterisation of the Accountant. Accounting, Auditing & Accountability Journal, 25(4), 703–718. https://doi.org/10.1108/09513571211225105

Mohammad, A. A. (2016). Changing Role of Accounting and Its Systems: A New Vision of Accounting as Knowledge Processing Systems. International Journal of Managerial and Financial Accounting, 8(1), 23-38. https://doi.org/10.1504/IJMFA.2016.076666

Molisa, P. (2010). Loveless Accounts. Critical Perspectives on Accounting, 21(6), 529. https://doi.org/10.1016/j.cpa.2010.01.008

Mulawarman, A. D. (2008). Pendidikan Akuntansi Berbasis Cinta: Lepas dari Hegemoni Korporasi Menuju Pendidikan yang Memberdayakan dan Konsepsi Pembelajaran yang Melampaui. EKUITAS: Jurnal Ekonomi dan Keuangan, 12(2), 142–158. https://doi.org/10.24034/j25485024.y2008.v12.i2.2066

Mulawarman, A. D. (2019). Akuntansi Pertanian: A Prophetic Legacy. Yayasan Rumah Peneleh.

Mulawarman, A. D., & Kamayanti, A. (2018a). Islamic Accounting Anthropology: A Constructivist Methodological Alternative. International Journal of Business and Society, 19(2), 302–311.

Mulawarman, A. D., & Kamayanti, A. (2018b). Towards Islamic Accounting Anthropology: How Secular Anthropology Reshaped Accounting in Indonesia. Journal of Islamic Accounting and Business Research, 9(4), 629–647. https://doi.org/10.1108/JIABR-02-2015-0004

Nurindrasari, D., Triyuwono, I., & Mulawarman, A. (2018). Konsep Pengukuran Kinerja Berbasis Kesejahteraan Islam. Jurnal Akuntansi Multiparadigma, 9(3), 394-416. https://doi.org/10.18202/jamal.2018.04.9024

O'Neil, C. (2017, April 26). 8 Accounting Jokes to Make You Laugh (Warning: Accountant Humor). Robert Half Business. https://www.roberthalf.com/blog/management-tips/8-jokes-to-make-you-laugh-warning-accounting-humor

Ozdil, E., & Hoque, Z. (2019). Accounting as an Engine for the Re‐Creation of Strategy at a University. Accounting & Finance, 59(3), 1741-1762. https;//doi.org/10.1111/acfi.12445

Reckers, P., & Samuelson, M. (2016). Toward Resolving the Debate Surrounding Slippery Slope versus Licensing Behavior: The Importance of Individual Differences in Accounting Ethical Decision Making. Advances in Accounting, 34, 1-16. https://doi.org/10.1016/j.adiac.2016.07.003

Roslender, R., Marks, A., & Stevenson, J. (2015). Damned if You Do, Damned if You Don’t: Conflicting Perspectives on the Virtues of Accounting for People. Critical Perspectives on Accounting, 27, 43-55. https://doi.org/10.1016/j.cpa.2014.06.002

Saravanamuthu, K. (2015). Instilling a Sustainability Ethos in Accounting Education through the Transformative Learning pedagogy: A Case-Study. Critical Perspectives on Accounting, 32, 1–36. https://doi.org/10.1016/j.cpa.2015.05.008

Setiawan, A. R., Kamayanti, A., & Mulawarman, A. D. (2014). Pengakuan Dosa [Sopir] A[ng]ku[n]tan Pendidik: Studi Solipsismish. Journal of Accounting and Business Education, 2(1), 51-60. https://doi.org/10.26675/jabe.v2i1.6051

Shahroom, A. A., & Hussin, N. (2018). Industrial Revolution 4.0 and Education. International Journal of Academic Research in Business and Social Sciences, 8(9), 314-319. https://doi.org/10.6007/ijarbss/v8-i9/4593

Sonnenberg, C., & Brocke, J. V. (2014). The Missing Link between BPM and Accounting: Using Event Data for Accounting in Process-Oriented Organizations. Business Process Management Journal, 20(2), 213-246. https://doi.org/10.1108/BPMJ-12-2012-0136

Stout, D. E. (2016). Things I Have Learned (Thus Far)…Reflections of an Accounting Academic. Journal of Accounting Education, 35, 1-19. https://doi.org/10.1016/j.jaccedu.2016.03.001

Talhelm, T. (2018). Hong Kong Liberals are WEIRD: Analytic thought Increases Support for Liberal Policies. Personality and Social Psychology Bulletin, 44(5), 717–728. https://doi.org/10.1177/0146167217746151

Talhelm, T., Haidt, J., Oishi, S., Zhang, X., Miao, F. F., & Chen, S. (2015). Liberals Think More Analytically (More “WEIRD”) Than Conservatives. Personality and Social Psychology Bulletin, 41(2), 250–267. https://doi.org/10.1177/0146167214563672

Teng, W., Ma, C., Pahlevansharif, S., & Turner, J. J. (2019). Graduate Readiness for the Employment Market of the 4th Industrial Revolution: The Development of Soft Employability Skills. Education + Training, 61(5), 590-604. https://doi.org/10.1108/ET-07-2018-0154

Tinker, T. (2015). Accounting for Multinationals: The Sierra Leone Development Corporation. African Journal of Accounting, Auditing and Finance, 4(1), 1-6. https://doi.org/10.1504/AJAAF.2015.071755

Triyuwono, I. (2010). “Mata Ketiga”: Se Laen, Sang Pembebas Sistem Pendidikan Tinggi Akuntansi. Jurnal Akuntansi Multiparadigma, 1(1), 1–23. https://doi.org/10.18202/jamal.2010.04.7077

Tynaliev, U. M., & Erdener, C. (2019). Money Attitudes Survey of Business Students in Kazakhstan, Kyrgyzstan and Uzbekistan. Journal of International Education in Business, 12(2), 228-246. https://doi.org/10.1108/JIEB-10-2018-0046

Vagle, M. D., & Hofsess, B. A. (2016). Entangling a Post-Reflexivity through Post-Intentional Phenomenology. Qualitative Inquiry, 22(5), 334–344. https://doi.org/10.1177/1077800415615617

Vollmer, H. (2019). Accounting for Tacit Coordination: The Passing of Accounts and the Broader Case for Accounting Theory. Accounting, Organizations and Society, 73, 15-34. https://doi.org/10.1016/j.aos.2018.06.003

Walker, J. T., Fenton, E., Salter, A., & Salandra, R. (2019). What Influences Business Academics’ Use of the Association of Business Schools (ABS) List? Evidence From a Survey of UK Academics. British Journal of Management, 30, 730-747. https://doi.org/ 10.1111/1467-8551.12294

Zeng, T. (2015). Accounting in a Changing Organisational Reality: The Case of China Packaging Import and Export Liaoning Company. International Journal of Critical Accounting, 7(3), 247-259. https://doi.org/10.1504/IJCA.2015.070467

Zhang, Y., Andrew, J., & Rudkin, K. (2012). Accounting as an Instrument of Neoliberalisation? Exploring the Adoption of Fair Value Accounting in China. Accounting, Auditing & Accountability Journals, 25(8), 1266–1289. https://doi.org/10.1108/09513571211275470




DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.1.03

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Ari Kamayanti

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.