Implementation of Refined Hyperview of Learning (RHOL) on Management Accounting Learning Process (An Extended Ethnographic Study)  

Oleh:

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Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 12 no. 3 (Sep. 2009), page 249-265.
Topik: LBAE; RHOL; Purification; ABC; TQM; BSC; Ethnography; Phenomenology; Exethnography.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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The purpose of this study is to provide evidence on the implementation of Love-Based Accounting Education (LBAE) through refined Hiperview of Learning (rHOL) as the core of humanity learning process. The essence of rHOL is purification process. We show the rHOL on learning process by suiting faith toward God to free accounting education from secularism and corporate hegemony. Using extended ethnography by phenomenology, we portray the implication of rHOL on accounting students’ learning conceptions on three management accounting topics: Activity-Based Costing, Total Quality Management, and Balance Score Card. We name this method exetnography. We argue that these three topics are secular and their existence is nothing less than to support corporate hegemony. The presence of secularism and corporate hegemony has caused the abandonment of local values and local needs respectively. Educators play on important role in implementing rHOL since he/she must trigger and maintain the purification process throughout the learning process. The result are astonishing since there are shifts in students’ conciousness in three varying degree (verstehen, critical, reconstruction/deconstruction). As a result of rHOL, implementation, both the educator an the students are seen enlightened. They renew their conciousness and return to local values and local needs.

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