Immersing Accounting Education in Beauty: A Class Action Research

IMMERSING ACCOUNTING EDUCATION IN BEAUTY: CLASS ACTION RESEARCH

Ari Kamayanti

Iwan Triyuwono Gugus Irianto

Aji Dedi Mulawarman

Brawijaya University Indonesia

Abstract

Accounting education is presently trapped into fulfilling concepts of beauties consisting of masculinity, colonization and relativity. These three concepts are the reflections of secularism as delineated by Al Attas. Masculinity relates to disenchantment of nature, colonization relates to desacralization of politics and relativity relates to deconsecration of values. To break out of these concepts, beauty of God must be inserted into accounting education. Using extended Freirean to Class Action Research as methodology, other marginalized beauties that are inserted through the values of love, humility, hope and faith into accounting education. This class research action provides empirical evidences of how immersion of accounting education in the beauty could be done in the corridor of tawhid. Keywords: Beauty, secularism, accounting education, class action research.

Allahu jamilun yuhibbu'l-jamal 1

Al Hadith

A Beauty Cage in Accounting Education

Previous researches suggest that accounting education is directed by professional

bodies such as the AICPA and major accounting firms who are more concerned on the

private interest rather than public interest (Hendrickson, 2001). It is an effective tool for

corporate hegemony since it is exercised silently upon a willing subject (Mayper et al., 2005,

Mulawarman, 2008). This is possible since accounting education relies heavily on economic

rationalism by meeting the immediate needs of business (James, 2008). Accounting

education is shaped by the market, tends to be surface-oriented instead of substance

oriented, rational oriented instead of intuition-oriented, and product oriented instead of

process-oriented (Triyuwono, 2010). Most important of all, accounting education has denied

1 "God is beautiful and God loves beauty!"

eschatological life by denying human’s ontological raison d’etre to be obedient to God The

Creator (Triyuwono, 2008), to be the leader on earth (khalifatullah fil ardh) as well as a

servant to God (Abdullah) (Mulawarman, 2008).

All these shapers of accounting education are directing it to fulfill the desire of the

business, market, rationalism, and to achieve worldly values. Accounting education is

regarded beautiful if it can satisfy these concepts. It is entrapped in this beauty cage. Such

accounting education would produce accountants who in turn produce financial statements.

In this process the concept of beauty plays important part. Such accounting education

elucidated previously would give way to the prevailing accounting phenomena. Chwastiac

and Young (2003:536) describe these phenomena which indicate that corporations through

financial statements, “…silence negative impact of their activities upon the earth, the hell of

war and the beauty of peace, the spiritual, human, and social impoverishment arising from

excessive consumption, and the dehumanization of workers”. The silence is an effort to

beautify pages of financial statements (White, 1997).

As an example, take the case of Enron’s collapse. By excessive earning management,

Enron has managed to hide large scale of losses and liabilities and that was then audited by

Andersen (Unerman and O’Dwyer, 2003). It is clear, that while this practice masks the

financial statements, supported by auditors’ opinions, then the ‘ugly’ face would stay hidden

until the make-up artists (read: accountants) could no longer conceal the suppressed reality.

Beauty as a concept could entrap human into doing what is regarded best. Enron’s

case has illustrated that exoteric beauty is a concept underlying accounting and accounting

education to satisfy certain interests. Apart from exoteric beauty, there is a view of internal

spiritual beauty. Such view is held by the Byzantine spirituality that understands beauty as

the radiance of God’s love (Louth, 2004). When such authentic beauty is achieved, it is not

just physical satisfaction that could be attained, but also spiritual satisfaction. If the utmost

beauty is the beauty of God, then this is the concept of beauty that must be achieved in

accounting education. The question proposed in this research is: how could accounting

education be immersed in beauty of God? The research is purposed to provide empirical

evidences through action research that accounting education could transfer the beauty of

God in practice.

Secularism: The Present Beauty Cage in Accounting Education

In the case of accounting education, such beauty concepts have never been defined

specifically. Borrowing the sensitizing tradition, there are three concepts as an orientation to

this study. Blaikie (2000:137) states that:

“In the sensitizing tradition, the researcher sets out with one or few rather general and vaguely defined concepts that are needed to provide an orientation to the research topics. Initially, their meaning will be established by exposition rather than by definition. However, as the research proceeds, the meaning of the concepts will be refined to make them more relevant for their purpose”.

The three ‘vaguely defined’ concepts are masculinity, colonization and relativity.

Previous studies have exposed that accounting (education) is masculine (James 2008;

Reiter 1994, 1997; Hines, 1992; Tietz, 2007; Triyuwono, 2006), is utilized to conduct

colonization (James, 2008; Oakes and Berry, 2009; Abeysekara, 2005) and possesses

relativity or stands upon certain values (Kuhn, 1998; Truan and Hughes, 1999; Mulawarman

2007, 2008). Accounting education is driven to fulfill these elements (masculinity,

colonization and relativity) and therefore the concept of beauty in accounting education could

be viewed to be shaped by them.

These elements are similar to the three aspects of secularization as delineated by Al

Attas (1981: 20-21). Disenchantment of nature pertains to liberating nature from religious

and God. Desacralization of politics is eliminating sacred political power that becomes the

agent of political and social change. Deconsecration of values is giving relative values to all

cultures, religions that actually have absolute meanings. The making of the concept of

accounting education beauty is therefore the very essence of secularization. Liberating

accounting education from the grand cage of beauty means liberating it from the concept of

beauty; from secularization.

Masculinity is the first element in conceptualizing beauty. Accounting education is

beautiful if it could enhance (over) rationalism in the students. As delineated, masculinity or

overemphasis on rationalism has caged accounting education into quantitative approach

tendency in building accounting knowledge. Accounting education is taking this approach

(Truan and Hughes, 1999). This is a reflection of disenchantment of nature.

The second element is colonization. Accounting education is largely in the form of

discursive colonization where change is progressed through social discourse (Oakes and

Berry, 2009). Accounting education has a dominant, silent role as a source of subjugation

and control (McPhail, 2001). The most important thing in this aspect is power of the

institutions. International Accounting Standard Board (IAESB) formulates the International

Education Standard (IES) for International Federation of Accountants (IFAC) for its member

countries (IAESB-IFAC, 2009). This shows the power that constructs the concept of beauty

is dominated by certain institutions. Therefore, accounting education is beautiful if it could

maintain status quo of the government, institution and mainly market power over the

direction of education away from the transcendent purpose of education that ideally should

end in human. This is a reflection of desacralization of politics.

Third, accounting education is beautiful when it negates spirituality and religions, but

on the other hand, when it submits these values into accounting, it denies absolute values

and places all values at the same level, which is the highlight of postmodernism. This is

relativity (Sugiharto, 2008:191) that reflects deconsecration of values. Accounting education,

ideally, must be a spiritual transformation2.

Methodology: Extended Freirean to Class Action Research

The methodology is broken down into two stages. The first stage is the search for

other beauties beside masculinity, colonization and relativity that are the representation of

2 Nasr (1975: 79-95) states that spiritual transformation would result in actions that are derived from integral

will and enlightened intelligence, since human would be one with his/her center of existence.

beauty in God. The second stage is the implementation of these beauties into accounting

education.

a. First Stage: Searching for Other Beauties

Paulo Freire has devised an education system that he names education for the

oppressed. Freire’s political and educational concept contains philosophical vision that is to

achieve liberated humanity (Freire, 2004: 12). It is a prophetic vision based on theology of

liberation. The key is to trigger consciousness through dialogue, which would produce

education as a practice of freedom.

The essence of a dialogue is ‘word’. In dialogue, there are two dimensions which are

reflection and action in a most basic interaction as praxis. Uttering a word means changing

the world, and every human is entitled to word utterance. Dialogue is an act of creation

without domination. Freire (1972: 77-84) states that a dialogue could only take place if there

are profound love for the world and human beings, humility, faith, and hope.

Freire searches these four values (love, hope, humility, and faith) through reading of

the world- a thematic universe, so he states. However, Freire’s dialogic approach to liberate

education is still secular and therefore could not be used to desecularize. It is necessary to

extend dialogic methodology before it could be used to desecularize the beauty concept in

accounting education.

There is a need to redefine dialogic values. According to Freire (1972: 77-79) dialogic

values encompass love, humility, hope and faith. Love is not transcendental spiritual love. Its

love is only directed towards the world and human beings. Freire criticizes the church and

God, since God’s teachings could not help to trigger changes. He believes that Christian

love should have placed great concern on human’s exploitation cases (Freire, 2004: 13).

That is why he believes in his own liberation theology. He does not believe in spirituality, let

alone, transcendental spiritualism of Godliness.

This limitation of dialogic values must be extended. For a dialogic education to take

place, love towards the world and human beings are extended to love towards God, the

Absolute. This is a term that is called hyperlove by Mulawarman (2008). Humility is

recognizing that there is no one that stands over other. It is anti-domination. Faith that

human could create and recreate is extended to faith towards God. All knowledge is sourced

from God not just relying on human’s capability. Hope relates to imperfection of human that

drives the search for continuous change (Freire, 1972: 82).

Love towards God is the essence of tawhid3. This would mean that all values hinge on

the Absolute. The Absolute becomes an umbrella to all other dialogic values. Humility is anti-

domination because it is a belief that no one is better over another. By extending love

towards God, humility is also extended to awareness that being humble is recognizing the

greatness of God, not just equal greatness of human. Being humble is anti arrogant, and an

obligation of human towards God4.

Faith in dialogic approach is placing deep faith on human ability to create and recreate.

Without awareness that there is a higher being, a center of existence that controls human,

this value could easily lead back to anthropocentrism, which in turn enhances masculinity,

colonization and relativity. Hope is also extended. Continuous changes do not only try to

liberate, but these changes must always bring closer human to their purposes, that is to

worship God5. Redefinition of dialogic values is therefore the first imperative extension to

dialogic approach to desecularize the beauty concept.

b. Second Stage: Class Action Research

For one whole semester, ‘liberating’ accounting education was carried out in 4

accounting courses (Accounting Laboratory, Management Accounting, Research

Methodology as well as Business and Professional Ethics) taught in two universities; private

university (University X) and state/public university (University Y). Intervention through CAR

was conducted in University X in Accounting Laboratory and Management Accounting

3 Al Tawhid is the conviction and witnessing that there is no god but God, general view of reality, of truth, of the

world, of human history and reality (Faruqi, 1998:9-10) 4 The prophet (S.A.W.) defined it in an authentic hadith reported by Imams Muslim and At-Tirmithi, "One will

not enter Paradise, if one has an atom’s weight of arrogance in his/her heart." A man then asked, "One may love

his clothes to look good and his shoes to look good?!" The prophet replied, "Allah is beautiful and loves beauty,

arrogance is: rejecting the truth and looking down on people." 5 The Quran states that “I have only created Jinns human beings, that they may worship Me” (Adh-Dhaariyaat

51:56)

courses, while the rest of the courses were carried out in University Y. The first two courses

are scheduled for students in the fourth semester, and the latter courses are for the sixth

semester. The courses provide a range of variety of expected achievement of technical

skills. This combination of courses provides arguments that generative themes could be

implemented at all levels.

The character of these two universities differs. University X is accredited B for its

accounting program, while University Y is accredited A. In contrast, the students of

University X are larger in numbers. Each class consists of 17-25 students, compared to

University Y whose students summed up to a maximum of 14 students. These CARs, as

presented in the form of several field notes, do not aim to generalize findings, but are

intended to provide ways as to how the beauty in God could be generated and inserted into

accounting education.

For one whole semester, for each course, field notes of observation were noted down

when beauties of love, humility, hope and faith were immersed. The field notes are media in

which learning atmosphere during Class Action Research (CAR) were captured. Huberman

& Miles (2002:15) describe field notes as attempt to portray whatever impressions that occur

since it is often difficult to know what will or will not be useful in the future. In qualitative

research there is frequent overlap between data analysis with data collection, and field notes

are important means of achieving this overlap. As an addition, each student was asked to

write their feelings and reflections while experiencing the immersion of accounting education

in beauty of God in students’ journals.

Beauty of God through Love, Humility, Faith and Hope

Dialogic education could be performed in there are four values present: love,

humility, hope and faith. Since God is the center of beauty, these values would be explored

from surroundings and loal wisdom (thematic universe) with realization that these beauties

must be acceptable by God’s norms. With this in mind we have found four beauties that

carry these values. These are beauty of love in God, beauty of humility in local wisdom,

beauty of faith in self and beauty of hope in assurance.

Education, especially business education such as accounting, helps to maintain

worldly love. Education is aimed to increase and maintain personal wealth. They find that:

“Many students enter business schools due to their dispositional values, i.e., ‘‘the value of being financially well off’’ (McCabe et al., 2006, p. 295), or the love of money (Cunningham et al., 2004; Tang et al., 2006, 2007) and maintain these values over time (Staw, Bell, Clausen, 1986).”

This is in line with accounting, that is claimed by Sombart, which has been used as

technology to enter the “spiritual void of capitalism” (Funnell, 2001:240). It is clear that

accounting education should not therefore be directed towards the worldly love only that is

filled with egoistic/anthropocentric character. It is the lack of love in God that has brought

about disenchantment of nature that has stripped nature out of any cosmic relation to God

(Al Attas, 1981:53-54). In the Quran, the word knowledge is referred to as ‘ilm. This is one of

Allah’s name “Al-‘Aliim”; The Knower of all. The word ‘alim etymologically is a noun which

means not just one who owns knowledge but also one who acts based on his/her knowledge

(Daud, 1997: 71). There is an intertwined relation between God, education and love.

Therefore, if Freire (1972) refers to education as an act of love, then Islam has in fact

recognized this long way back before. Education is love in God and love in God means

gaining knowledge and to conduct action based on the knowledge.

In Islam, humility is referred to as tawadhu’. The religion believes that students must

possess respectful/humble attitude towards the lecturers (Daud, 1989:108). Educators must

also possess humility, unashamed to receive knowledge from those who are younger or

lower in social status. When asked a question which they do not have the answers to, they

must admit so instead of guessing. The great prophet Mohammad PBUH would answer “la

adriy” (I do not know) if he was asked a question he felt he could not answer (Ramayulis,

2008: 72). This humility in Islamic education is essential in developing dialogic education,

which is needed in breaking banking concept of education that is characterized with

domination of educators over students.

Concepts of humility could be found in local inherited wisdom. Education concept that

is based on culture was founded by Raden Soewardi Soerjaningrat, famously known as Ki

Hajar Dewantara. He was a prominent figure in Indonesian education. He was the founder

Taman Siswa in 1922, while Indonesia was oppressed by the Dutch. His education axiom

lies on Indonesian nationalism, culture and self-support (Niken, 2005:11). However,

Sagimun (1983: 35-43) delineates that it is Ki Hajar Dewantara’s ways of life that have

become the guidelines of Taman Siswa. Ki Hajar Dewantara believes that it is everyone’s

nature to be born equal and free, therefore although he was born of a noble he refused to

use his nobility title. This is the essence of humility.

Next, the concept of faith could be found in ‘self’. To act on love means to realize and

to have faith in holistic potential of human; of ‘self’. This seems to be not yet fully utilized in

accounting education practices. The conception of finding knowledge in silence springs from

the belief that knowledge, as the Quran suggests, is a priori- independent of experience. Al

Attas (1981: 108) describes that there are two kinds of knowledge. The first is ‘given’

knowledge, and the second one is attained from human rationalism, learning and

experience. A priori knowledge is such knowledge that is bestowed upon human because of

his/her act of serving God (ibadah) and depends solely on God’s mercy (hidayah). Human

could receive this knowledge depends upon his/her spiritual senses (dzawaq), spiritual

vision (kashf). Al Attas (1981:109) describes this knowledge about self as ma’rifah. The term

‘taught’; that Allah taught Adam, in the Quran (2:30-34) could be interpreted as uploading

knowledge in Adam (Wahid, 2007:123).

Fourth, the beauty of hope could be found in assurance. According to Freire (1972),

hope is essential to brings about changes. Generating assuring or positive thoughts would

produce similar or even better results. Again, a Qudsi hadith describes that Allah has

decreed:

"I am as My servant expects Me to be. I am with him when he mentions Me. If he mentions Me to himself, I will mention him to Myself; and if he mentions Me in an assembly, I will mention him in a better assembly. And if he comes to Me walking, I will come to him running"

Positive thoughts are also signs of thankfulness. The Quran (14:7) affirms that Allah

promises great returns because of being thankful. Therefore, assurance is an important part

in building students’ confidence that they are capable of bringing about changes.

The Loving, Humble, Faithful and Hopeful Accounting Education in Action

This section describes how the beauties found in the first stage (beauty of love in

God, beauty of humility in local wisdom, beauty of faith in self and beauty of hope in

assurance) are inserted into accounting education. This process is immersing accounting

education into what is essentially the beauty of God.

Practicing Beauty of Love in God

The most apparent practice of beauty of love in God was conducted by opening and

ending accounting courses sessions in prayer. It was awkward at first and some viewed this

kind of practice strange but we were soon used to it. Nearing the end of the semester, the

students were able to practice the prayers or lead their friends in prayer. This practice

awakes consciousness of students that learning is a part of worship/ibadah, as well as

reminding the students of the Absolute Value before learning process commenced.

Immersing beauty of love in God in courses contents requires organization by

educator. For example, in a Management Accounting class of 17 students in Unversity X,

beauty of love in God was performed while discussing the importance of product costing and

its accuracy. The class has already grasped the calculation techniques of traditional product

costing, departmental costing and Activity Based Costing (ABC) as well as its use in Activity

Based Management (ABM). The intervention process could be seen in a caption of field

notes 1.

As experienced, the intervention of beauty of love in God does not take a long time to

carry out. The insertion of beauty of love does not mean replacing technical skills, which are

required in Management Accounting course. It is only a way to arouse consciousness of the

presence or absence of God in accounting education.

FIELD NOTES 1: University X Management Accounting Course/ Session 2 “Why do you think costing accuracy is very important?”, I asked.

“So that managers could allocate their sources efficiently,” replied a student

“Why is it important to be efficient?”, I asked again.

“To get as much profit as possible,” replied other.

“Why is it important to get profit?”, I asked.

“To expand business, Mam,” a student answered.

“Why is it important to expand a business?” I asked again. This time, some students were laughing

quizzically, somehow questioning whether this QA session would end any sooner.

“To get more profit, Mam, to get richer,” a student finally answered.

“Any other reason, besides that?”, I asked

There was no further answer. The class was quiet for a minute or two. I let this silence dwells a while

to let the students contemplate on their thoughts.

“Do you consider yourself religious?” I asked with a softer, less demanding tone. From their faces, it

could be seen that the students were taken aback by this change of current. “You must believe in one

God, at least…or else you would not be living in Indonesia. We have Pancasila in which we state the

Oneness of God.” I then continued, “Tell me, why do you pray?”

A student answered that he would be able to enter heaven. This respond was followed by the class’s

laughter.

“In my religion, which is Islam, it is an obligation to take out charity such as zakat, infaq and sadaqah

from salary, wage or revenue for the needy. I am sure other religions advise similar thing. You see…

your answers on the importance of costing stop at simply the love for more wealth. More and more.

Yet as religious person, which all of you have not denied, you have forgotten your obligation.” The

class was quiet, and I paused to let this idea settle into the students’ minds.

“Are we not capitalist, then?” I asked. The students smiled at this question. “But really it is not

entirely your fault. Have you found any Godliness idea in the textbook?”. One of the students chimed,

“There is no God in accounting.”

The students undoubtedly have religions regardless what they are. Yet, it was odd

why the students were laughing when one of them answered the will to go to heaven. When

it was questioned later in the session, they provided no answer. It could be that such

discussion was awkward in a Management Accounting class, or it could be that the after-life

has become irrational issue for them.

The practice of beauty of love in God has been conducted through dialogic theories of

action. Cooperation has been achieved by engaging students into two-way communication.

The students are not viewed as some space to fill up but they are seen as free beings

capable of word utterance (Freire, 1972: 75). A dialog enables the students to realize their

consciousness. However, bringing about critical consciousness from naïve consciousness

lies on educator’s effort, by presenting statements such as “…You see…your answers on

the importance of costing stop at simply the love for more wealth.”

Unity for liberation, as another dialogic theory of action, has been carried out through

provision of statements that show oppressor-oppressed situation, such as “Are we not

capitalist?... Have you found any Godliness idea in the textbook?” Religions have been

immersed in the discourse to arouse spirituality. As supported by Shapiro (2009), theology in

accounting education could reduce spiritual alienation and promote spiritual development.

This session also enlightened the students about the presence of indoctrination

through accounting textbooks. The intervention through extended dialogic education in CAR

has indicated that the students are finally aware about the absence of God in accounting

textbooks. Organization relates to the readiness of lecturer to compose what and how

beauty of love in God could be inserted in the syllabus. Cultural synthesis has been placed

by bringing up the idea of religiousness that Indonesia believes in, as stated in Pancasila.

This was aimed to remind the students of local values into accounting practice. In this

session, beauty of faith in ‘self’ was also implemented by providing moments of silence to let

the students contemplate on their thoughts.

Love of God would bring a consequence to love towards other. Accounting education

as described earlier has induced profane love. Role plays could be exercised to bring

realization onto the students that accounting education has shaped them into having the

tendency to exercise profane love, i.e. to love materialistic possessions in the form of profit.

One of such role plays in field notes 2 illustrates how beauty of love could be inserted into

role plays.

FIELD NOTES 2: University Y Business and Professional Ethics course/ Session 13 I asked the students to form groups. To build “feeling” as group, Group One was asked to stand up

and made a circle. Everyone was touching each other on the shoulder and relaxing. I asked them to

close their eyes and to feel each other’s energy flowing. We listened to music (Mission Impossible

(OST)) for 3 minutes.

After the session, when I asked them to open their eyes, there was a moment of silence. It took them a

while to awake from their relaxation. “A” said that he felt sleepy (a sign of shifting consciousness).

“B” described the session as full of spirit. She claimed that she could feel the energy of their friends.

“C” felt that she was full of energy and she felt that she could do anything after the session. I gave the

students a case study and a role play:

“This is a Multi National Company consisting of Company A in Country A and Company B in

Country B. Your group consists of 3 students. One is acting as the GM, and the other 2 as the

managers of Company A and B respectively.

This is the situation:

Company A is transferring products to Company B. Company A is selling 300.000 bottles of cancer

drugs, currently at a price of $ 100 per bottle to company B with CGS of $ 50 per bottle.

Company A has $ 750.000 of operating cost (regardless of the numbers of bottles sold), and country A

places 15% of tax on net income

Company B only sells cancer drugs that it receives from company A. Company B sells the drug for

$250 per bottle to cancer patients in Country B. Company B has $ 1.200.000 operating cost

(regardless of the numbers of bottles sold). Country B places 9,5% of tax on net income.

At the market similar drug cancer is sold at $350 per bottle.

Assuming that all bottles of drugs are sold in country B, as a group, discuss:

1. The present income after tax for each Company and their consolidated income.

2. Regarding transfer price and selling price, what decisions would you take as a group? And give

reasons why.”

They were given free discussion time for 25 minutes and then were asked to present their decisions to

the class. These were their decisions:

Group One : transfer price is reduced from $100 to $ 70 per bottle, selling price is increased from

$250 to $345 per bottle. The rationale behind this decision was more profit for the company as a

whole (consolidated). They illustrated the decisions with numbers.

Group Two and Three: transfer price is not reduced, still the same $ 100 per bottle. Selling price is

increased from $250 to $300 per bottle. Similar rationale was expressed. More profit and tax

avoidance in country A.

It was interesting how the group (Group One) who listened to the music acted differently from the rest

of the groups. When I asked why reduce the transfer price when this would mean a decrease in

company A’s profit. Group One answered that it does not matter. The most important thing is the well

being of the whole company, rather than individual interest. “C” as manager A confirmed this; she

said that she has no objection that her company’s performance would decrease. However, the rest of

the groups retained the transfer price of $100 per bottle since each manager A in each group wanted to

keep the good performance of company A.

After all this, I explained to them that what they have done was tax planning which equates to tax

avoidance. We discussed the difference between tax avoidance and tax ethics from Steiner et al. We

also discussed about the decision on selling price. I asked them “Is it ethical to raise the price of the

drug”. The whole class said “yes”. I continued, “Let us imagine this, if we were the cancer patients, or

we have sick family members, how do you think we would feel about the price of drugs? Clearly

ethics do not cover this “feeling”, right? Your decision might be ethical, but when it comes to your

heart, your empathy; how would you regard your decision?”

“A” answered “But, our price is still lower than the market price”

“Precisely,” I answered. “How is this situation different to Government argument of raising the price

of BBM/benzene in Indonesia? It is ok to raise the price of BBM since our price is still lower than

other country?”

There was silence. I think at this point, their consciousness was awakened. “D” admitted in remorse,

“We did not think about that…we were only concerned with profit”

Before inserting the beauty of love in God, the role play has made the students realize

their profane love or their anthropocentrism. This consciousness is not being “fed” to them

but grows within them as they enter their roles in the case study. As shown in field notes 2,

the students were aiming for highest profit from the practice of transfer pricing and tax

evasion without them realizing it. This condition might arise because of successful

indoctrination, especially masculine approaches that are filled with calculative, objective and

anthropocentric natures as delineated in chapter 4.

In line with this, Frecka et al. (2004) state that there is a tendency in accounting

students in viewing decision-usefulness for financial stakeholders instead of society as a

whole. They suggest supplementing decision-usefulness with accountability and stewardship

notion. Practicing beauty of love in God has provided this, as depicted in field notes 2. In this

session, the role of educator is very important in bringing naïve consciousness towards

critical consciousness. Without any intervention in the learning process, the students would

have stayed unconscious of their masculine nature.

This session also showed that insertion of several beauties could proceed

simultaneously. Further, their implementations did not necessarily take out rationalism (in the

form of technical exercises) but balance it with femininity (involving subjectivity such as

feeling). For example, the use of music also depicts the implementation of beauty of faith in

‘self’. It has been proven that there is a difference between groups that listened to music to

those who did not. Feeling of togetherness; of unity; was achieved through beauty of

senses. The group hug was a physical form of unity for liberation. Role plays also enable

cooperation since students were given freedom to participate in decision making.

Practicing Beauty of Humility in Local Wisdom

In University X, Accounting Laboratory is carried out manually using a set of

accounting practice book of a case study in “PT. Tinomastex” (Jusup and Wiratno, 2005).

There is also introduction on “Accurate” software for the students. As an additional

assignment as well as final examination, each student was asked to choose a local company

and help it to prepare its financial report. During a session, the students discussed their

problems in performing this task, as illustrated in field notes 3.

FIELD NOTES 3: University X Accounting Laboratory course/ Session 4 Two weeks after the task of helping local enterprises have been assigned to the students, it was time to

discuss their progress on the project. We sat in a round formation so we could see each other without

obstruction.

“I think, I can not do this, Mam”, said a student, “I don’t know where to start. They do not have any

receipts or evidence whatsoever on transactions, how could I prepare a sound financial statement that

is based on SAK-ETAP6?” Earlier, this student has told the class that he was going to help a little

restaurant that sells fried rice in front of his house.

“So, they do not make any financial report?” I asked.

“Well, they do, but I think it is like a cash book, even so there seems to be data missing since they do

not always record. If I were to make the report, it would not be accurate.” I asked the class if anyone

experiences similar trouble. This time another student answered, “Yes, same here, I could not get real

receipts or evidences on expenses.” She took a fried chicken restaurant that possesses three restaurant

branches as her project. She was wondering how such growing restaurant does not prepare financial

statement at all. I asked the students whether they have asked the owners why they do not prepare any

financial report.

“When I asked them about how much profit they could obtain each month, they did not know!” the

second student exclaimed in disbelief. “They gave me a calculation on a piece of paper, saying

‘approximately this much we are making’”.

“It is not important for them,” explained the first student, “It is a family business, and they said they

are only concerned with keeping the business running. To feed and pay the school fees of their

children. That’s all that matters.”

“Interesting”, I responded, “keep the good work, certainly profit does not concern both enterprises. It

is your task to find what is important for them, what values they hold about the business.”

“But what about SAK?” other asked, “How could we present their financial reports based on SAK?”

“Good thinking”, I said, “But do they really need SAK?”

By letting the students get down to real life situation, they could learn that there are

different needs rather than assuming that facts written in textbooks are the only ‘truth’. The

students were asked to get knowledge from within; why people behave the way they do.

Reiter (1994) has called attention of commencing such behavioral research to remedy the

results of scientific “masculine” inquiry that are supposed to be value neutral, objective and

6 SAK-ETAP (Standar Akuntansi Keuangan-Entitas Tanpa Akuntabilitas Publik) is an established standard that

adopts IFRS for SME.

dispassionate. They also realize that there is a gap between theory and practice. The

caption of field notes has conveyed the use of dialogic theories of action in implementing

beauty of local wisdom.

Cooperation has been carried out by giving the students freedom to express findings.

Through discussion of reality they could abstract meanings. In this case, they found that

profit may not be important in small businesses, and that might be the reason of not having

financial statement. Unity for liberation relates to invoking consciousness that SAK, although

becomes the accepted standard, might not be important to some local enterprises.

Provoking question, such as “..do they really need SAK?” was asked to arouse critical

stance. Organization is conducted by adding into the Accounting Laboratory course

curriculum the need to explore reality. Cultural synthesis is achieved by allowing students to

discover other values that are present in local enterprises. This enables the students to start

thinking about local needs and how to cater these needs. It helps to break away from

colonization cage. Again, providing such liberation could be inserted into the course without

taking out technical skills.

The field notes do not only portray insertion of beauty of humility of local wisdom. The

session also depicts beauty of hope in assurance by confirming to the students of their good

work and efforts. This shows that when an educator has embraced these beauties, it is

difficult to separate their implementations.

Practicing Beauty of Faith in “Self”

Business and professional ethics course is concerned more with consciousness rather

than technical skills, since as (Main, 2009:26) implies, it includes personal responsibility and

accountability. In a session of business ethics and environment, the class was taken out to

get in touch with nature and “self”. The class only consisted of 9 students which made it

easier to manage and to conduct an outdoor session. Furthermore, the university’s facilities

are supporting this kind of activity. Field notes 5 has illustrated how practicing beauty of faith

in ‘self’ could be employed.

FIELD NOTES 4-University Y Business and Professional Ethics/ Session 3 Since it was a nice and warm day, I thought it would be a good idea to have the class outside the lab. Especially also that our topic of the day was Ethics and Environment. When this idea was proposed, the students welcomed it. So, we picked a spot in the Economic Faculty garden, amongst the tall sono trees and green grasses, where there are round fixed stools with a table at the center. The air was filled with the noise of the trees’ beetles. The sun was friendly and warm. The assignment for the day was bringing snacks to be shared with the class. Everyone put his/her snacks on the table. All snacks were wafers. We laughed at the common choice of the snacks and then we shared the snacks together. We had small discussion on how some students obtained the snacks. I asked the students why wouldn’t anyone bring lemper (traditional food wrapped in banana leaf)? What would be the difference if we were having lemper instead of some wafers. I asked them to observe the snacks in front of them. A student said that the snacks they brought were plastics covered. If we were to have lemper (a traditional food of grain and chicken/beef wrapped in banana leaf) instead, we would produce a biodegradable waste that is more friendly with nature. At this I asked “what are the threats to nature?” I produced the first sheet of discussion theme. These themes were written on plain white paper with thick black marker. The first theme was: “pollution”. We agreed that plastics were polluting. We also determine or play part in the level of pollution from our choice of products use. (This brings awareness that everyone is involved in reality making). The students agreed that we do not really need these snacks and that these snacks are produced to get profit. This carried us to the next theme of environmental threat: “resource depletion”. If we consume much then the resources would soon be finished. I asked the students why we should not pollute. A student answered ,”for our sake and generation”. At this I introduced how this kind of thought that if nature is destroyed then human would be affected would be regarded as ecological ethics. We should not pollute because we are part of ecological system. “What other perspectives could be viewed?” I asked. The students were quiet. I slapped one of the students on the knee then apologized. He yelled and when I asked again how it felt, he answered that it was hurting him. Next I asked the class what would happen if I plucked a flower from the bushes nearby. A student exclaimed “Don’t”. The students felt pity for the plant. I explain that this thought is close to Blackthorne’s environmental rights, which would regard that plants and animals have rights and that they have feelings just like human. A gardener passed by us. I pointed out that he helps care for the environment. For that Brawijaya has to pay him. This would bring us to the next approach why we should not pollute. The cost of producing the snacks would require the private costs, but once we consume the snacks, social costs arise. This is market ethics approach to pollution. The session was closed with a quiet moment to listen to ‘nature’ and to invoke better love for the environment.

In this case, enhancement of student’s senses in learning process is explored, without

leaving out course’s materials. This is learning through experience, but unlike the experience

proposed by Dewey (2002), the session helped the students to utilize their sense of sight,

touch, and hearing, and in return it evokes emotion and subjectivity while increasing their

cognitive abilities. Role of emotion is important to balance rationality that is described by

Nelson (1992) as cited by Reiter (1994:170) as “the central character in a romance of

individuality without connection to nature or to society”. For example, by listening to nature

and being in a natural environment, the students were able to grow their love for the

environment. It was incredible how the students were protesting when a nearby flower was

about to be plucked. By being in the nature, instead of classroom, they could feel becoming

one with nature. Blackthorne’s idea (Velasquez, 2005:229) that plants, animals (nature)

could feel the ways humans do was easier to introduce. This session has shown that

exercising femininity is completing masculinity. When rationality could be explained by

subjectivity, understanding could be easier to achieve.

Pertaining dialogic theories of action, the session has carried out cooperation both

physically and mentally. Seat arrangement in circular pattern, compared to conventional

pattern, has given a sense of equality among the students and the lecturer. The snacks

sharing enable to arouse the feeling of togetherness and unity. The students are made to

realize that they are involved and reality making. By choosing wisely about what they

consume, the students are made to understand their responsibility for environmental issues.

Organization requires careful planning of courses contents and mode of transfers of

learning. In this case, the bold words in field notes 4 were written in white sheets of papers

to replace the unavailability of whiteboard while learning outside classroom. Yet, after the

session, the students felt that writing keywords or themes in such fashion help them to map

their thoughts. Cultural synthesis, in this case, is awakening consciousness that local snacks

are more concerned with environment rather than modern snacks. Thus, local inherited

values could be explored from simple everyday issues.

Beauty of Hope in Assurance

Hope relates to the providing means of better changes and this could be achieved by

the use of assuring language. In practicing dialogic education, it must be realized that

students are beings who are capable of making changes. This realization should be reflected

by the educator in her/his openness to any of students’ responses during the learning

process, as illustrated in field notes 5.

Assurance in this case is confirmation by the educator that the students’ ideas are true

under certain view. Field notes 5 elucidate that students’ findings and their understanding

about qualitative research to theories are continuosly related.

FIELD NOTES 5- University Y Research Methodology/ Session 12 To make it fun, the class was divided into two groups. I asked each group to describe the other group

in 5 minutes. The students were excited. They came up with long detailed descriptions. While the

students read these findings/observations aloud, they seemed to enjoy themselves. We entered relax

and focused learning atmosphere. At this I described that what the students did was one example of a

simple qualitative research that has a characteristic of natural setting, prefer inductive rather than

deductive approach.

The 1st group concluded that a student “A” is in love. I asked how they could come up with this

conclusion. Another answered because of her glowing face. I asked is it because they know “A”; and

they answered yes. I explained that this is allowed, rapport comes helpful in qualitative research. It is

concluded that subjectivity is allowed in qualitative research. It is also described that “how” and

“why” are the characteristic of qualitative research question. When I asked them what if the research

time was extended to more than 5 minutes, say 3 weeks; would they be able to provide more

description?

The students agreed. “B” said that they might actually know why “C” is so “harajuku”. The class

laughed. “D” chimed that “C” might actually like Naruto (a Japanase cartoon), judging from the way

he dresses. We confirmed this to “C” and he nodded shyly.

The students agreed that qualitative research needs close and direct participation with what is being

researched/informants. The students came to realize that qualitative research is a thick research that

prefers descriptive solution to research question. analysis tool. We also compared the use of

quantitative research to make generalization, while qualitative research is more specific, unique.

Next, we discussed analysis tools. The students could compare analysis tool in quantitative and

qualitative research. It is concluded that in quantitative research, the analysis tool could be statistical

formula/program, while in qualitative research it is the researcher himself/herself that becomes the

analysis tool.

For example, the lecturer was not “feeding” the students with the term and definition of

“rapport” before the students conclude that rapport is important in qualitative research.

Similar cases were conducted with the terms “inductive”, “deductive”, and “descriptive”.

Researcher acts as analysis tool was not explained before the students experienced how

they themselves became analysis tools. In assurance, hope is built by giving the students

liberty to form knowledge, and in doing so giving them confidence, thus hope.

Cooperation has been conducted by making the students worked as groups. Unity for

liberation pertains to clarifying the limitation of each approach (in this case, qualitative and

quantitative research methodology). Organization relates to the structure of curriculum and

the provision of choices for the students. Cultural synthesis is not deliberately carried out in

this session, but the students were able to explain certain phenomena (harajuku/Japanese

style) and associated it with prevalent culture.

Another practice of beauty of assurance that has been applied with the students was

making them write assuring statement of their participations in class. This idea came in the

previous semester. Since it was an international class, one mission of the Accounting

Department was to improve English speaking abilities of students. There was a little

notebook, which we names “participation book” that was held by different student each

week, where the student would write down the names of those participating in discussions.

The results were astonishing. In the first two weeks, only 5 to 7 students participated in class

discussions. However nearing the end of the semester, we were having difficulties in

keeping tracks of who have participated in a session. Based on this experience, the

student’s journal was added by a closing statement of the day written by the students

themselves: “I participated today”. During the process it could be noticed that they have put

exclamation marks on these statements or drawn happy faces. This demonstrated their

contentment in taking part in the sessions. In short, participation issue could be overcome in

an extended dialogic education through assuring language.

A Note to Ponder on

Accounting education that has been immersed into beauty of God proves to have

moved consciousness of Godliness values; and not only that, the students felt comfortable

with this kind of teachings. Again this statement might be subjective but these are few of

reflective notes by the students after being exposed from such accounting education for a

semester:

“I feel so convenient with this kind of teaching. I can get the main contents of the course. Actually I really like this, because the lecturer made students become the actors…We do not only listen. We become players.” “I feel so relaxed and I enjoy the course.” “It was serious but relaxing. There were games, learning outside the class. It was never boring because there was always something new from day to day.” “I feel really appreciated”

Different kinds of courses also posed different challenges. Accounting Laboratory

demands a higher degree of technical ability compared to Business and Professional Ethics.

Management Accounting entails the achievement of cognitive as well as affective

competence while Research Methodology might take up a higher proportion of technicalities.

This means that one approach that works well for a course may not be suitable for another,

which brings an issue of courses classifications in reconstructing accounting education.

Nevertheless, the class action research has proven that implementation of beauties to

complete and synergize the masculine, relative and colonized accounting education could be

accomplished in any course.

The change of consciousness could be seen in these pieces of writing by the students

in a Management Accounting session in University X:

“I agree that Management Accounting is oriented towards accumulation of wealth…The practice of budgeting, CVP, variance analysis are aimed to achieve the targeted objective…When I closed my eyes and think about wealth accumulation, I think it is not wrong to be rich, but it is a greedy character of human…” “My heart is in battle when I hear the word ‘wealth’. Accumulating wealth I think is not right, since in its process human become egoistic, always feel in need, never satisfied and not thankful to God. Accounting never discusses God only accumulation of wealth... I think accounting stands in ‘grey’ areas.”

The empirical findings have been presented in the form of field notes since they are the

best way to illustrate how beauties are implemented. The field notes elucidate the

implementation of beauty of love in God, beauty of humility in local wisdom, beauty of faith in

‘self’ and beauty of hope in assurance in several sessions. The aim of this article is not to

generalize findings but to portray efforts in building extended dialogic education through its

input, process and output and to prove the possibility of its implementation in any level, any

where. The results are promising despite the fact that not all students who underwent similar

process showed change. The immersion of accounting education in beauty of God has

liberated it from secularization in the corridor of tawhid. It is up to us to trigger the change.

Wallahu’alam bishawab.

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