Updates @EkyDakka.Com (Jurnal SNA 6 - 13)


Click Flag to Translate Bahasa Indonesia 中文(简体) Português English (US) Français Deutsch Italiano 日本語 한국어 Русский Español

Wednesday, November 24, 2010

IMPLEMENTATION OF REFINED HYPERVIEW OF LEARNING (rHOL) ON MANAGEMENT ACCOUNTING LEARNING PROCESS

IMPLEMENTATION OF REFINED HYPERVIEW OF LEARNING (rHOL) ON MANAGEMENT ACCOUNTING LEARNING PROCESS (AN ETHNOGRAPHIC STUDY)

Ari Kamayanti Aji Dedi Mulawarman 

Abstract

The purpose of this paper is to describe the implementation of Love Based Accounting Education (LBAE) through refined Hyperview of Learning (rHOL) as the core of humanity learning process. The essence of rHOL is purification process. The result described its impacts on learning process to suit faith towards God to free accounting education from secularism and corporate hegemony. The implications on accounting students’ learning conceptions on three management accounting topics: ABC, TQM and BSC, that are definitely secular and support corporate hegemony, were portrayed by extending ethnography by phenomenology. This method is named exetnography. The presence of secularism and corporate hegemony cause the disregard for local values and local needs respectively. The role of educator has become an important factor in implementing rHOL since he/she must trigger and maintain the purification process throughout the learning process. The results were astonishing since there were shifts of students’ consciousness in three varying degrees (verstehen, critical, reconstruction/deconstruction). Both educator and students were enlightened since renewed consciousness to return to local values and local needs emerged as a result of rHOL implementation. 

Keywords: LBAE, rHOL, Purification, ABC, TQM, BSC, Ethnography, Phenomenology, Exethnography

Simposium Nasional Akuntansi 11
Download: 
http://www.ziddu.com/download/12655496/paper1.doc.html

No comments:

Post a Comment