Title: The romance of modern accounting education: an impact from positivism and materialism

Authors: Jordan Hotman Ekklesia Sitorus

Addresses: Accounting Department, Faculty of Economy and Business, University of Brawijaya, Indonesia

Abstract: The main purpose of this research is to reveal the colonialism form experienced by the modern accounting education actors through the principal of education positivism and materialism. The method used in this research is role conflict experienced by the researcher when becoming a college student and lecturer assistant in Bachelor degree of Accounting. Based on the research, there are at least three forms of colonialism which are happening in the modern accounting education system. The colonialism can merely be eradicated by a comprehensive rearrangement to the curriculum of the Indonesian accounting education that is by giving a sense of humanism in every learning process. The novelty of this research is to criticise the concept of modern accounting education based on the national ideology of Indonesia.

Keywords: accounting education; curriculum reform; colonialism; positivistic education.

DOI: 10.1504/GBER.2019.096858

Global Business and Economics Review, 2019 Vol.21 No.1, pp.78 - 95

Received: 03 Mar 2017
Accepted: 25 Aug 2017
Published online: 12 Dec 2018 *

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