09 August 2008




Love based accounting education is a concrete understanding about education interaction based on trust, honesty and to banish doubt and treasons. Love in education should always be directed towards love to Allah SWT.  This is Tawhid. By doing this, education will be freed from anthropocentrism, secularism and corporate hegemony. Love Based Accounting Education have consequences on learning process, since it would require Hyper View of Learning. Hyperview of learning added two learning conceptions to six learning conceptions proposed by Rossum and Shenk (1984) and Morton et al (1993) in Byrne and Flood (2004) which are: the increase of knowledge, memorizing, acquistion of facts, abstraction of meaning, an interpretive process and changing as a person,  with a self awareness with intuitive process, and an obedience activity in a spiritual way



Mulawarman (2006b) explained that accounting education system in Indonesia nowadays has been pulled out of Indonesian society reality since it was brought by the west and adopted by Indonesia without any sinificant codification and adjustment of local values. Accounting is a product that is established and developed from values that were inherent in the society where accounting and accounting system were built (see Hines 1989; Morgan 1989; Tinker 1980; Mulawarman 2006a, etc). It is clear that accounting and accounting education system would transfer "secularization" values that possess main traits such as self- interest focus, emphasize bottom line profit, and claim only materialistic reality.

This secular values would impact in consequences that lead accounting education to three main characteristics (Mulawarman 2006b).

First, accounting education would become a "corporate hegemony trap" (Mayper et al. 2005) and incline to "fill" students in comprehending economic interests of corporations (Amernic and Craig, 2004). This long-established condition turns to "universal"  accounting "dogma" and could be seen as an evolution of positivistic economic approach (Truan and Hughes, 2003)

Second, learning conception that is conducted in Indonesia is still based on reproductive view of learning and used less constructive view of learning (Byrne and Flood, 2004)

Third, such learning conceptual would create students that are not able to solve changing contextual problems. Accounting education that uses reproductive view of learning obviously would not be able to see the importance of creating students to be the pioneers of society empowerment. They would turn to "individuals" and "strangers" to their own environment, and they would be more familiar to the business world that is flooded with millions of fund such as the stock market, rather than small and micro enterprises.

Based on these three problems, Mulawarman ( 2008 ) proposed Hyper View of Learning as the center of Love Based Accounting Education (Hyper Love). It is important to establish love based accounting education that reflects holistic accountability and morality. Accounting knowledge should not put an ontological boundary to mystical and metaphysical aspect such as done by the western modern science. This boundary is what has caused materialistic view. The most important thing is to be able to do an integration process as well as synergizing rationality and intuition towards spiritual values that would empower education development. Hyper love would give logical consequences to accounting education.

Logical Consequences of Love Based Accounting Education

Hyper view of learning (Mulawarman, 2006b) is an enlightenment and a liberation by agreeing that there is a greater accountability besides the accountability to shareholders/ market. This is an accountability towards employees, suppliers, society, nature and God. This is an accountability that is based on synergized love is both egoistic- altruistic and materialistic- spiritualistic. Logical consequence as a result of this widened accoutability would be the liberation of education system from corporate hegemony as well as would give an added value to accounting students. The liberation from corporate hegemony would enable accounting educators flexibility in concept distribution and accounting techiques balanced provision, such as proprietary theory based accounting technique for small enterprise, entity theory for enterprises that separate management and stock holders, or enterprose teory that comprises wider accountability. The liberation from corporate hegemony would in turn leads to search for accounting concept dynamic constructions by academicians, that would give larger scope than the accounting development based on entity theory that is presently dominant. This Value added aspects would create a wider understanding for the sake of accounting decision making that would be needed by accounting  students once they have graduated. They would  not make judgments based only on the interest that is co-opted by the corporation, but they would take into accounts the interest of  employees, labours and management. They would also possess emphaty to external environment, such as supliers, nature and especially their personal accountability to God. In tun, accountants that have gone through education which is free from corporate hegemony would improve the extension of emphaty such as the will to empower their society by creating accounting techniques and procedures that would be useful to micro, small, middle enterprises based on religious belief though without significant material rewards.

Other consequences as explained by Mulawarman (2006b) are on the learning conceptions of students. It is no longer normative that procedural learning, surface approach or even deep approach learning becomes a debate as to which one will be used, but it emphasizes all yet goes beyond all (hyper). It is therefore important to add Van Rossum and Schenk (1984) and Marton (1993) six learning conceptions with intuitive and spiritualistic approach. Eight conceptions of learning according to Mulawarman (2006b) comprises the following(Hyper view of learning):  the increase of knowledge, memorizing, acquistion of facts, abstraction of meaning, an interpretive process and changing as a person,  with a self awareness with intuitive process, and an obedience activity in a spiritual way.

Anothet consequence is to give each student ability to develop ideas, theories, accounting concepts that are relatively new with widenen accountability, not just with limited materialistic view (stockholders and society), but also with accountability that is  directed towards nature and God. Logical consequence of this hyper view of learning is that it does not longer see the need to emphasize on "sientific" methodology that is objective/ quantitative/ statistic/ possitivistic approach but would see the need to extend researches that are subjektive/ qualitative/ non-statistic/ non- possitivistic. Research process should be conducted to suit its needs.  


Mulawarman (2006b) menjelaskan bahwa sistem pendidikan akuntansi saat ini telah lepas dari realitas masyarakat Indonesia disebabkan sistem dan konsep pendidikan akuntansi dibawa langsung dari “dunia lain” (baca: Barat) yang memiliki nilai-nilai Indonesia sendiri tanpa kodifikasi dan penyesuaian yang signifikan. Akuntansi merupakan produk yang dibangun dan dikembangkan dari nilai-nilai yang berkembang di masyarakat dimana akuntansi dan sistem akuntansi dikembangkan (lihat misalnya Hines 1989; Morgan 1989; Tinker 1980; Mulawarman 2006a dan banyak lainnya). Akuntansi dan sistem pendidikan akuntansi mmemang membawavalues (nilai-nilai) “sekularisasi” yang memiliki ciri utama self-interest, menekankanbottom line laba dan hanya mengakui realitas yang tercandra (materialistik).

Konsekuensi nilai sekuler ini lanjut Mulawarman (2006b) telah mengarahkan pendidikan akuntansi dengan tiga karakteristik utama.

Pertama, pendidikan akuntansi sebagai desain ”perangkap hegemoni korporasi” (Mayper 2005) serta diarahkan untuk “mengisi” peserta didik dalam memahami kepentingan ekonomi (Amernic dan Craig 2004). Kondisi yang berlangsung lama ini kemudian menjadi “dogma” akuntansi yang “universal” dan dilihat sebagai evolusi pendekatan ekonomi positivistik (Truan dan Hughes 2003).

Kedua, pandangan pembelajaran yang dijalankan di Indonesia masih didasarkan pada konsepsi pembelajaran reproductive view of learning dan kurang menggunakan konsep “constructive view of learning (Byrne dan Flood 2004).

Ketiga, pandangan pembelajaran seperti ini menyebabkan mahasiswa tidak dapat menyelesaikan masalah-masalah kontekstual dan selalu berubah-ubah. Pendidikan akuntansi dengan pandangan pembelajaran reproduktif jelas tidak dapat melihat pentingnya membekali mahasiswa menjadi pionir-pionir pemberdayaan masyarakat. Mereka menjadi pribadi-pribadi yang asing dengan lingkungannya tetapi lebih akrab dengan dunia bisnis yang bergelimang peredaran dana ratusan miliar per hari di pasar modal.

Berdasarkan tiga masalah utama pendidikan akuntansi tersebut, Mulawarman (2008) kemudian mengusulkan Hyper View of Learning sebagai pusat dari Pendidikan Akuntansi Berbasis Cinta Yang Melampaui (Hiperlove). Mewujudkan pendidikan akuntansi berbasis cinta adalah akuntabilitas-moralitas yang berpusat pada nilai-nilai holistik. Ilmu akuntansi tidaklah melakukan pembatasan ontologis terhadap hal yang mistik dan metafisik yang telah dilakukan oleh Sain Barat/Modern yang menyebabkannya menjadi materialistik. Tetapi yang paling penting adalah melakukan proses integrasi dan sinergi rasio dan intuisi dan menuju nilai spiritual yang dapat memberi kekuatan dalam pengembangan pendidikan. Cinta yang melampaui memberikan konsekuensi-konsekuensi logis dalam pendidikan akuntansi. 

Konsekuensi Logis Pengembangan Pendidikan Akuntansi Berbasis Cinta

Bentuk hyper view of learning menurut Mulawarman (2006b) adalah pencerahan dan pembebasan dengan menyetujui perluasan akuntabilitas disamping untuk kepentingan shareholders/market juga terhadap karyawan, pemasok, masyarakat alam, dan Tuhan. Itulah akuntabilitas yang didasarkan cinta sinergis yang egoistis-altruistis dan materialistis-religius. Konsekuensi logis dari akuntabilitas yang diperluas, akan membebaskan sistem pendidikan dari hegemoni korporasi sekaligus memberikan nilai tambah (value added) bagi peserta didik/mahasiswa akuntasi. Lepasnya hegemoni korporasi akan memberikan keluasaan akuntan pendidik mendistribusikan konsep sampai dengan teknik akuntansi yang seimbang, seperti konsep dasar teoritis dan teknik akuntansi berbasis proprietary theory untuk perusahaan kecil, entity theory untuk perusahaan yang memisahkan manajemen dan pemilik/pemegang saham, atau enterprise theory yang mencakup akuntabilitas lebih luas. Lepasnya hegemoni korporasi pada gilirannya menggiring penggalian dan konstruksi dinamis konsep akuntansi bagi akademisi yang jauh lebih luas daripada yang selama ini ada dan didominasi pengembangan akuntansi berbasis entity theoryNilai tambah akan memberikan pemahaman lebih luas terhadap kepentingan pengambilan kebijakan akuntansi bagi para peserta didik ketika lulus. Bukan melakukan judgement yang di-kooptasi perusahaan, tetapi memiliki empati terhadap selain stockholders di dalam lingkungan intern perusahaan, seperti karyawan, buruh, manajemen misalnya. Empati juga akan muncul terhadap lingkungan eksternal perusahaan seperti pemasok, lingkungan alam dan terutama adalah akuntabilitas pribadinya kepada Tuhan. Pada gilirannya akuntan hasil pendidikan yang bebas hegemoni korporasi meningkatkan ekstensi empati seperti keinginan untuk melakukan pemberdayaan masyarakatnya dengan membuat teknik dan prosedur akuntansi yang bermanfaat bagi perusahaan mikro, kecil dan menengah, koperasi maupun perusahaan berbasis  religius tanpa dibayangi rewardmaterial signifikan.

Konsekuensi lainnya lanjut Mulawarman (2006b) adalah pada pembelajaran yang secara normatif tidak lagi ditekankan pembelajaran mahasiswa pada konsepprocedural learning dan surface approach dan juga bentuk konseptual deep approach to learning, tetapi menekankan pembelajaran kesemuanya dan sekaligus melampauinya (hyper). Pelampauan (hyper) dalam pendekatan pembelajaran berdasar enam konsepsi pembelajaran dari Van Rossum dan Schenk (1984) dan Marton (1993),  perlu  penambahan dua konsepsi pembelajaran, yaitu pendekatan intuitif dan spiritualitas . Delapan konsepsi pembelajaran (Hyper view of learning) menurut Mulawarman (2006b)  adalah sebagai berikut: the increase of knowledge, memorizing, acquistion of facts, abstraction of meaning, an interpretive process and changing as a person,  with a self awareness with intuitive process, and an obedience activity in a spiritual way.Konsekuensinya adalah memberikan bekal bagi setiap peserta didik atau mahasiswa akuntansi untuk dapat mengembangkan gagasan, teori, konsep akuntansi yang relatif baru dengan keluasan akuntabilitas, bukan bersifat materi yang terbatas (stockholders dan lingkungan sosial), tetapi juga mengarah pada akuntabilitas  lebih luas (alam dan Ilahiah). Konsekuensi logis konsep pembelajaran yang melampaui (hyper) ini kemudian tidak lagi mengutamakan dan melihat metodologi yang digunakan dalam riset akuntansi yang memiliki nilai scientific bila ber-”aroma” obyektif/kuantitiatif/statitistik/positivistik atau lebih menekankan pada riset yang ber-“aroma” subyektif/kualitatif/non-statistik/non-positifistik. Tetapi proses riset dapat dilakukan sesuai dengan kebutuhannya.  


Mulawarman, Aji Dedi. 2006a. Menyibak Akuntansi Syari’ah: Rekonstruksi Teknologi Akuntansi Syari’ah dari Wacana ke Aksi. Penerbit Kreasi Wacana Jogjakarta.

Mulawarman, Aji Dedi. 2006b. Pensucian Pendidikan Akuntansi. Prosiding Konferensi Merefleksi Domain Pendidikan Ekonomi dan Bisnis. Fakultas Ekonomi Universitas Kristen Satya Wacana. Salatiga, 1 Desember. 

Mulawarman, Aji Dedi. 2008. Pendidikan Akuntansi Berbasis Cinta: Lepas dari Hegemoni Korporasi Menuju Pendidikan Membebaskan dan Konsepsi Pembelajaran Yang Melampaui. Jurnal EKUITAS STIESIA. Juni.


Anonymous said...

dear Aji
Since 1984 I proposed 10 conceptions of learning (or 'conceptions of being', a terminology we use for the higher conceptions, I also speak of 'orders of consciousness').
These higher conceptions refer to growing self-awareness/self-definition and especially self-transcendence as (some)people become more 'one' with themselves, humanity or the universe.
Erik Jan van Rossum

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