Philosophical Reconstruction of Accounting Education: Liberation through Beauty

Ari Kamayanti, Iwan Triyuwono, Gugus Irianto and Aji Dedi Mulawarman

Accounting education is presently trapped into reaching concepts of “beauty”. These are masculinity, colonization and relativity. This research criticizes this cage of beauty and proposes alternative view of accounting education form. Currently, accounting education is regarded beautiful if it uses masculine approach that relies greatly on rationalism; if it is used to control and maintain status quo through colonization; as well as if it has no values or regards that all values are at the same levels, which is the essence of relativity. The three are the philosophical foundation of accounting education that represents the characters of secularism.

Ontologically, relativity depicts the value upon which accounting education is based that reflects on to its epistemological view of rationalism, and the use of accounting education as colonization tool. By employing integralism-structuralism and binary opposition synergy as methodology, this cage is deconstructed. As a liberated accounting education, it occupies a larger beauty space that it previously resided in.

However, at the end of the day, it is realized that there are always concepts of beauty that would like to be achieved, and in the process we are doing nothing less than moving from one cage of beauty into another.

Field of Research: Accounting Education

published in World Journal of Social Sciences (WJSS)
Vol. 2. No. 7. November 2012 Issue. Pp. 222 – 233
ISSN: 1838-3785 (Print) and ISSN: 1839-1184 (Online)
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