IMPLEMENTATION OF REFINED HYPERVIEW OF LEARNING (rHOL) ON MANAGEMENT ACCOUNTING LEARNING PROCESS
(AN ETHNOGRAPHIC STUDY)
Ari Kamayanti
Aji Dedi Mulawarman
Abstract
Keywords: LBAE, rHOL, Purification, ABC, TQM, BSC, Ethnography, Phenomenology, Exethnography
1. Introduction
Despite the staggering efforts to improve accounting curriculum, the state of accounting
education in Indonesia is in status quo. Change is often difficult and the lack of discussion about teaching and curriculum is a significant barrier to change for many accounting educator
(Ainsworth, 2001). The fact that education process in Indonesia is still textbook based and adopts
the western education system demonstrates how we are drifting away from our local norms
towards deeper end of secularization. Secularization takes place when the spirit of self-liberation
from mythologies causes agnosticism in God. This is the spirit from the west that knowledge
would advance only if one could free oneself from religion (Kuntowijoyo, 1999: 160-161).
Beaver agreed (1987) that the problems of accounting education hinged on secularism; that there
is a “long-standing and highly cherished tradition of separation of church and state”. Hence,
accounting education has become a focal point as it produces future accountants.
Management accounting courses in most universities in Indonesia are still western text-book based that is secular. Indonesia has therefore proudly adopted an education system
regardless of its held-values. To prove our point, accounting education in the US, with its revised
purpose, in AICPA Core Competency Framework for entry into Accounting Profession showed a
shift from a content-driven to a skills-driven curriculum (Ainsworth, 2001) but not one item in
the skill-driven curriculum points out faith towards God, Taqwa1 and morals such as delivered in
Government regulations in UU Sisdiknas or UUD 452. Hence, it has gone astray from the
commendable values proposed by Indonesia’s founding fathers.
Unfortunately, not only secularism but also corporate hegemony over accountants and
accounting are reflected in our accounting education culture specifically in management
accounting courses. The purpose of management accounting is to assist management in devising
plans for rational economic purposes and to make rational decisions (Ahmad, 2007: 5) to
improve productivity, decrease costs, broaden marketing territory and increase profit (Hansen &
Mowen, 2005: 5). Management accounting is employed as a tool to increase company’s wealth,
indicating its support to corporate hegemony since all activities should pertain to corporate
prosperity. Management accounting has a purpose to execute cost management to produce
information for managers for running organization effectively thus lead the organization to be
competitive (Blocher, Chen and Lin, 2000:27). Management techniques, such as ABC, TQM and
the BSC, are tools utilized to achieve competitive strategy (with three pointers, high technology,
high risk, and high investment) that is focused on profit maximization to enable its going
concern. Local needs such as UKM have no capability to take the three pointers of competitive
strategy approach. Hence, as a result of corporate hegemony emphasize in management
accounting education, accountants have been drifted away from local needs. To prove this, only
one3 out of 75 articles on management accounting issues, discussed about small enterprise
(UKM) during SNA 6-10.
Thus it is clear that we could not simply adopt education system by neglecting our own
cultural values and negating the presence of God or A priori judgment4 that has become the 2 Par 31, verse 3: “government strives and executes a national education system, that would increase faith, taqwa
and morals…” verse 5: “government advance knowledge and technology by holding high religion values and nation’s unity for civilization progress and human’s welfare.”
3 Article by Pinasti , Margani (2007)
source of moral. In an effort to do so, Mulawarman (2007) proposed a love based accounting
education concept; a holistic concept that conveys purification5. Purification is an enlightenment
and liberation process based on love. This is not the kind of love that is materialistic and
anti-altruism such as that we see in capitalism the west has carried through Adam Smith’s invisible
hands, but love beyond (hyper) all that. It is love that arises from tawhid6; love towards Allah
SWT. Purification has two purposes which are to desecularize education and this is done by
implementing refined hyperview of learning (rHOL) concept (appendix 2), and to liberate accountants from corporate hegemony to be able to adopt a cultural- perspective in accounting
that is more suitable for local need.
Therefore the question of this paper is: how can the implementation of refined HOL
have impacts on management accounting learning process? Hence the purpose of this research is to analyze the implementation of refined HOL to liberate accounting education from secularism and corporate hegemony.
2. The Philosophy of Education
The philosophy of education deals with what and how education should be carried out and this comprises all aspects of education (Sadulloh, 2004: 9). With this in mind, let us turn to
see what education nowadays has become and then analyzed alternatives in achieving an “ideal”
education.
mention God in defining where this a priorijudgments come from. 5 in Islam domain/term, purification is a representation of tazkiyah
The first pointer is “what” is education? Accounting education in Indonesia has a great
purpose to retain faith towards God, Taqwa and morals. But as secularism has spread through Indonesian education system, the accounting education practice has conveyed the spirit of
capitalism, maximizing profit despite moral and ethic causes. Webber believed that double-entry
bookkeeping in accounting and rationalizing accounting to give meaning to economic actions are
correlated to the spirit of capitalism and secularism ( Christie et al, 2004).
Modern education system has put the intellectuals in a “golden cage” among the elite
away from common people. As a result, two gaping poles are created, which are the theoretic
pole and the practice (real world) pole. Enlightenment would unite these two poles (Syari’ati,
1986:26-27). Intellectuals should enrich knowledge by observing, understanding and immersed
in reality, not stand apart from it. This way they would be able to resolve problems and fulfill
local needs. This enlightenment process would release the intellectuals (read: accountants) from
corporate hegemony. It is the goal of humanity learning process. This must emerge in (accounting) education.
The second pointer lies on “how” education should be carried out. Freire saw education
as an act of love (Levine dan Nabavi, 2004). “Love” here pertains with the liberation of the
oppressed (Freire, 2004: 176). He believed that human beings are gifted by the ability to act
consciously in order to change the world. But the world has undergone a Massification, a process that is created by powerful social forces and systematically destroys the people by virtue of their
manipulative qualities. Thus Freire described that there are varying degrees of transitive
fanaticized consciousness. And it is the role of educator to move this naive consciousness
towards critical consciousness. Though “love” as described by Freire, is still limited by definition
since it has purpose to free one self from oppression. It is still love that is anthropocentric.
The ideal education should be based on love. Love towards God, as the main purpose,
would in turn be manifested to love towards others and environment. Hence, love such as
defined by Freire should undergo purification to change anthropocentric goal of education to
love towards God as a base of education. The latter, or hyperlove as Mulawarman (2006) called it, is a concrete understanding about education interaction based on trust, honesty and to banish
doubts and treasons. Love in education should always be directed towards love to God as a
representation of faith. By doing this, education will be freed from anthropocentrism.
Mulawarman (2006) in designing Love Based Accounting Education (LBAE) used an extension of Habermas’ Ideologiekritik7. Habermas (Hardiman, 2003:19) bridged two praxis8.
These are transcendental and empirical. By this, it would be able to emancipate the UUD 45 and
UU Sisdiknas’s faith, taqwa and moral into accounting education system. Emancipation process in LBAE does not only link the existing material praxis with communication to form values, but redefining values by ethical and spiritual perspective called purification/ tazkiyah. Tazkiyah al-anfus concept was once delivered by Rûmi (Kartanegara, 2003:63). It is about freeing oneself from any dust of egoistic will as a process of intuitive learning because only with clear heart/
7 This is Jurgen Habermas’ Critical Theory that stands amidst dialectical tension between philosophy and sociology.
(Hardiman, 2003:18)
qalb, one would receive enlightenment. To be able to feel the presence of God, to love God’s will and obey Him in all activities would free oneself from secularism.
Mulawarman’s HOL (Hyperview of Learning, see appendix 1), as LBAE implementation,
added two learning conceptions to six learning conceptions proposed by Rossum and Shenk
(1984) and Marton et al (1993) in Byrne and Flood (2004: 27) which are: the increase of knowledge, memorizing, acquisition 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
spiritual way. As mentioned earlier these two concepts would free students from egoistic will,
and complete rationalized thinking to achieve enlightenment. This is the essence of purification.
Unfortunately, HOL has two limitations. First, HOL has not yet blended thoroughly the
importance the learning concepts of self-awareness with intuitive process and obedience activity
in spiritual way as Mulawarman simply added the two concepts without integrating them with
the earlier concepts. Second, HOL has not yet emphasized the importance of educators as the
success factor in implementing HOL.
3. Conventional Management Accounting
In this part of the paper, we are going to highlight these two main traits: secularism and
corporate hegemony, that are present in Indonesian conventional management accounting. These
two traits/themes are embedded in all topics in management accounting. We will prove this by
ABC9 deals with activities that are grouped into value added and non-value added
activities, and retain only value added activities. However, value added concept in ABC is
concerned to management and corporate (stockholders) interests only. This is an oversight in
ABC since it reduces the stakeholders’ interest (environment, people) and especially
accountability towards God. As we know Indonesia has religious values that has become its local
values. The fact that ABC focuses on value chain that starts from suppliers and end at consumers,
emphasizes the efficiency concept. Every activity should reach one goal, which is profit. ABC is
reinforcement to corporate hegemony.
ABC will eventually leads to the implementation of TQM, as a management tool for
controlling quality costs. Juran described that in TQM activity pertaining quality would be
divided into four activities10. None of these activities and costs reflects obedience to spiritual
way. Halal11 has never become the characteristic of quality. This has become a disturbing
thought especially the fact that Indonesia is the largest Moslem country in the world. There is
never discussion on the conformity on halal process or activities. Halal activities are about moral, i.e. ethical conducts that comply to God's rule. It is interesting to see that Hansen and Mowen have added ethical behavior in management accounting. However, the term ethic refers
9 As methods of allocating costs evolve from traditional to modern paradigm, Activity Based Costing (ABC) has
become a popular choice since it classifies costs through activity management by the means of Activity Based Management (ABM). This method is claimed more accurate than traditional method of cost allocation.
10(1) internal failure costs, associated with defects found prior to transfer of the product to the customer; (2) external failure costs, associated with defects found after product is shipped to the customer; (3) appraisal costs incurred in determining the degree of conformance to quality requirements; (4) prevention costs incurred in keeping failure and appraisal costs to a minimum.
11Halal is something that is permissible in Islam in order to comply to Allah’s rule. In Islam human must not eat
to the belief that each individual in a group should sacrifice for the well being of the others
(2005:20). This would only reach up to the conventional level of Kohlberg’s moral
developments12. There are no considerations for immediate and obvious consequences to others
as result of a group need. This is another emphasize on corporate hegemony (if a group is
considered a company). Thus, TQM conveys secularism as well as negates local needs (corporate
hegemony).
TQM13 also supports corporate hegemony. Constancy of purpose toward improvement of
product and service is with the aim to become competitive. This is the first out of 14 pillars of
Deming’s TQM (Zhang, 2001). Like ABC this anthropocentric motivation replicates corporate
hegemony and negate the value added creation for its stakeholders.
Another management accountant tool is BSC. As Kaplan and Norton put it (1996), the
BSC is about translating strategy into action. The stress lies on strategy to enable company’s
going concern. Although the BSC is a ‘balanced’ set of measures since it encompasses financial,
customer, internal business and learning and growth perspectives, financial measures are still
regarded valuable and become the focal point in summarizing the readily measurable economic
consequences of actions already taken (Kamayanti, 2005). At the end, BSC still measures those
perspectives on the behalf of corporate need to suit corporate hegemony.
12 Kohlberg defined three levels of moral developments: pre conventional level, conventional level and
post-conventional/principled level. Up to level 2, conforming to social order is important regardless of immediate and obvious consequence. Only in level three spiritual awareness is elevated (Lovell, 1995: 79)
Therefore, Indonesian education system that relies on textbooks as teaching media, sadly
it can be said that students learning conceptions would be limited to: the increase of knowledge,
memorizing and acquisition of facts, procedures etc, which can be retained and or used in
practice. Secularism and corporate hegemony as values transferred in such learning conceptions
are inevitable; a certainty in a conventional management accounting education. There is no
question about it: education model must change.
4. Research Methods: Exethnography
Mahzar describes culture (1983:86) as a form of a collection of human characters that
consists of two aspects: cultural behavior pattern and production of cultural objects. These
aspects are formed by values and norms rooted from the Ultimate Value which is faith towards
God. Based on these values and norms, human being creates cultural values that shape cultural
hopes that in turn shape cultural behavior that would end at shaping cultural objects. Integrating
this ultimate value into hopes, behavior and the formation of cultural objects is what Mahzar
(1983: 78) expressed as Islamic civilization (see appendix 3). Hence, if management accounting
learning process is viewed as a culture, then Anthropology14 is one tool that must be taken.
Anthropology as methodology stands on two supporting pillars: Theory15 and Ethnography
14 Anthropology as defined by Peoples and Bailey (Sarantakos: 1995: 264) is interested in the structure and process of culture by trying to understand the patterns of behavior, values, norms and standards as experienced and practiced by people.
15 Theory assumes four basic elements: (1) question (what we want to find out), (2) assumptions on notions of
(Saifuddin, 2006: 36). The employed methods are the Ethnographic Research (Sarantakos, 2006: 264) or Ethnographic Field Strategies (Berg, 2004: 147).
Ethnography becomes a process of gathering systematic observations, partly through
participation and partly through various types of conversational interviews. It may require
additional use of photography, computers, mapping, archival searches and even assorted
documents (Berg, 2004: 154). The definition put forward on Ethnography limits the research to only observing cultural objects and behavior.
As discussed in Mahzar (1983), there are values that embedded in cultural objects and
behavior. By mere use of Ethnography, these values would not be exposed. One would need
Phenomenology, a method invented by Edmund Husserl (1859-1938), to derive values from
observations. It seeks to make explicit the implicit structure of human experiences. It is the
search of essences that could not be revealed by ordinary observation (Sanders, 1982). It is not
an abstraction but intuition about meaning.
Therefore there would be the use of noema, noesis, intentional analysis, epoche and eidetic reduction. The terms noesis and noema more or less correspond to the two poles of intentional consciousness: the thinking and the thought. In this case noesis is the thinking, and
noema is the object that is in that thinking. Husserl (Pransejit, 2002). Intentional analysis is linking up the two. The epoche is a form of suspense of judgment; a way to let the phenomena speak while `bracketing' the usual presuppositions that are in force in any given situation.
Abstraction of essence or universality of noema-noesis correlation is eidetic reduction, which needs intuitive or reflective ability by the researcher.
phenomena are continuously being verified and consolidated with the Ultimate Value or absolute
reality (God). Since the Ultimate Value (God) is the main entrance of theory and knowledge
(accounting), it is necessary to do a hyper analysis; an analysis that would enable researcher to probe deep into values beyond objective (materials) values. The use of intuitive (irfani) (Kartanegara, 2003:52) and dzauqi (feeling) is inevitable in conducting this research. By this conceptual framework, Ethnography would undergo extension to Phenomenology and Ultimate
Value. This is an extension of Ethnography or we would call it Exethnography. Hence, the
Exethnography (appendix 4) of this research would take form as follows:
1. Management accounting learning process, as a culture, consists of two elements: the
educator’s role and the students’ learning conception. Exethnographic field notes are taken to portray objects and behavior of 55 management accounting students. The three
topics of management accounting taught (ABC, TQM, and BSC) were taken as examples.
2. As educators as well as researchers, we must apply rHOL especially intuitive learning
(irfani) to develop dzauqi. Students are asked to observe phenomenon so they can develop “feeling” and intuition, as well as to compare these phenomenon to compliance
to local values (faith towards God) and local needs (local management accounting). This
is also ethnography work for it is common for ethnography to do some intervention in a
given situation. The role of educator is essential to execute shift of consciousness as
Freire has described. However, purification of anthropocentric will, must be present in
this process by putting in faith towards God.
3. There is an expected shift of consciousness that will reflect in values. These values can be
intentional analysis. “Bracketing” values derived from students is done through epoche
that can be executed by educator (researcher) during class intervention. This shift is
recorded through synchronic documentation, as a method applied by Ethnography.
4. Finally, conclusion on the research can be made: whether there is a shift of consciousness
or any impact on the students that is reflected in values derived (pre-intervention) to
values incurred (post-intervention) as a result of implementation of rHOL and how this
consciousness would liberate students from secularism and corporate hegemony.
5.Research Results: Implementation of rHOL in Management Accounting Class
Love Based Accounting Education (LBAE) was carried out through rHOL. There are two subjects that are needed to execute rHOL, willing educators and students. It was important that an educator realized his/her role since he/she must be the initiator to the process to shift consciousness of students. This process is called purification. It is about continuously using intuitive learning and obedience to spiritual activities through all learning concepts. It was not an easy task to develop purification since students are used to textbook based education model, and new approach that is brought by purification is considered strange. An example of how this is done is reflected in this transcription.(See transcription notes no. 1 for a complete note, E= Educator, S= Students)
E= Close your eyes and breath deeply and evenly. (There was laughter of disbelief) S= What does it have to do with this?
E= Just do it. Empty your minds of all thought, close you eyes (there were giggles, smiles, and reluctance). Don’t be shy. Do it, for it is only with clear mind and heart that we would receive enlightenment. Dzikir if you are Moslems or even meditate. Do whatever you wish.
It can be established that by implementing rHOL there was an impact: most students
underwent a shift of consciousness though the range varied. A shift of consciousness, as Freire
described, was the key of education based on love, which according to him, is anthropocentric
love to liberate oneself from oppression. However, rHOL has extended this love towards
hyperlove by purification.
The variation of consciousness showed that there were 3 levels of rHOL implementation
impacts on different types of students. There are three types of students identified by the use of
Typologies16: the attentive (sat at the front 2-3 lines, active, making serious remarks and paying
full attention to lessons), the passive (sat in the middle of the class, hardly commented, listened
most of the times), and the cheerleaders (sat at the back of the class, came late often, listened
occasionally, never commented seriously, but made the most cheering when they came across
something that was regarded funny).
The first level of impact was that it could be used as a tool to comprehend values transferred by conventional management accounting education. This is a verstehen17 level. All students of all types could reproduce the secularism and corporate hegemony themes through
management accounting discourses as educator constantly inserted self awareness with intuitive
process and obedience activity in spiritual way in all six learning conceptions (increase of
knowledge, memorizing, acquisition of facts, procedures etc, which can be retained and or used
in practice, abstraction of meaning, an interpretative process aimed at the understanding of
reality and changing as a person) as a steering center of learning process.
16 Typology is a systematic method (commonly used in ethnography) for classifying similar events, actions, objects, people or places into discrete groupings (Berg, 2004: 181)
These two concepts of steering center have been employed during an implementation of
rHOL. Self-awareness with intuitive process as one of the central learning conceptions would
assist students to liberate them from corporate hegemony. This is done by putting the students into real life cases and observing phenomenon. While studying the cost concepts, the students were asked to get down on to the field and conduct interviews as well as observe activities of
local traders. The results were surprising to them. They realized that local traders primary need
was cash-flow statement, and there was a local value that was unseen before. This was the
concept of obligation (ibadah) to start a business and the gratitude towards God. These local needs and local values have been ignored throughout management accounting discourses. A
group of students conducting research was able to portray local accounting needs and values:
“We interviewed Bapak Fuad a store owner in Waru, Sidoarjo. He opened his store out of his bank deposit. His main reason to open a store was that so he could take care of his family as his obligation. It is ibadah. He stated Alhamdulillah it was because of his effort and Allah’s will he could become what he is now. He regarded accounting as “counting” how much is spent or gained during on daily basis”
The second level of rHOL impact was that it could be a stimulant to change as a result of the first level of impact. This is a critical level. An educator must always steer students’ conception of thoughts towards Allah. The following transcription of the ABC session clearly
indicated that educator should allow students to develop intuitional learning, extend their
conceptions of learning towards obedience. The students were just proposing to reduce costs by substituting human for machines since machines would be more efficient. (see transcription notes no 2 for a complete note, S= Students, E= Educator)
yourself for being easily used as a tool to satisfy corporate lust for profit. This means that you are a tool for corporate hegemony.
S :We are not using our hearts, are we?
E :Only you, can answer that.
S :Then how can we avoid being used?
This process is called purification, and it worked! The students’ consciousness had shifted
to a higher degree that was reflected by the comment “We are not using our hearts, are we?”
The next comment “Then how can we avoid being used?” even suggested that there was already a change or will to change (or a stimulant to change) to be a better person. The latter comment has confirmed students’ awakened awareness of corporate hegemony and the need to
liberate from it.
The third level of rHOL impact was that it could be employed as a tool for a change. This higher level of impact enabled students to redesign systems that suit local norms, free from
secularism and corporate hegemony. This is a reconstruction/deconstruction level. The higher the level of impact, the fewer are the impacted students. This might be caused by different
cultural background, learning attitudes and spiritual awareness. Out of all 55 students, we spotted
three students: Tapa, Cinta and Nori who reached different degree of consciousness.
Tapa is a Javanese Moslem and a Surabaya native. He is 20 years old, a very cautious and quiet student. He would not make any comment unless asked. He is very tidy in appearance,
punctual and well liked by his colleagues. As an only child, his parents put a great emphasize on
education so that he could be better than his parents and that one day he could improve economic
condition of his family.
shifted its orientation from anthropocentric to altruistic activity. However after 5 weeks of rHOL
implementation, his definition of learning has changed again. Learning was viewed as “an effort to change one self to approach human’s perfection”. As the session moved on to the discussion of ABC, Tapa was able to criticize ABC as a tool to maximize profit by reducing costs which is done by managing activities without considering the halal or haram aspects.
Cinta is a Moslemah of 20 years old. She shows her Islamic identity by wearing a scarf (jilbab) to cover her hair. She wears jeans most of the times, shirt, and jacket. She is a middle child of 3 siblings. She is a native Surabaya and lives in Surabaya. Her parents have put great
emphasize on education since it is an important tool to survive globalization. She, unlike her
colleagues was talkative, and commented freely during management accounting sessions. She
initially regarded learning as “an investment”, and by 5 weeks she explained learning as activity “done by heart since it will help me improve my relationship with God. Learning is my obligation to God, so I would be useful for my God, family, and society”. She was able to not only understand but also criticized TQM as well as suggested a change in education.
“TQM emphasizes in efficiency, maximization of profit, continuous improvements, and orientation to customers and shareholders. Those themes convey the spirit of capitalism. The large-scaled ones could evict small-scaled enterprises out. This is individualistic and leads to dehumanization…. A change of view is needed. It would take process and understanding, but may be with socializing this concept with regard to our obligation to God, we can change. Socialization should start from early learning: junior, high school, universities and society.”
Nori is a very attentive student. He often asked for additional reading materials. He is 30 years old and a tax worker who tried to put an extra time to pursue higher education. He is a
Moslem, unmarried and Javanese. He was able to criticized BSC as “measurements that concerns
only in the interest of shareholders and customers, hence disregards other stakeholders including
phenomenon and he was able to propose a definition of local accounting need based on that
observation. He observed a local restaurant, conducted an interview with Ibu Katminatun (the
owner) and based on that he proposed a definition, a local need for accounting:
“Accounting is recording inflow of cash and outflow of cash, so that it can be known the net income that is obtained for a certain period. This information is used to make decisions pertaining targeted income, amount of fund that should be spent, deposited and/ or invested”
Phenomenology can be used to describe these different attainments of consciousness.
Tapa can be classified as a passive student. He has indicated his comprehension of management accounting conveyed values by his critics towards ABC. However, his anthropocentric setback in
the view of learning showed that he could only reach up to the first level of rHOL impact. An
intentional analysis was made that there was a great stress of his family expectancy to raise a
significant economic growth to the family since he is an only child. He has become a leaning
support for the entire family, thus this unconscious effort towards maximizing wealth might be a
hindrance to shift to a higher level of consciousness.
Cinta on the other hand, came from a faithful and obedient Moslem family. She can be classified as an attentive student. She did not experience the same stress as Tapa since she is of three siblings. She has reached the second level of the implementation of rHOL. It has stimulated
her to change. There was an impetus to change the society and the world as an obligation to God. An intentional analysis was made, that although Cinta reached a higher level of consciousness because she was spiritually more aware than Tapa, she did not cross the second level to a higher level of rHOL impact because she was inexperienced. She was not exposed to a
This explained her inability to redesign systems that suit local business. Nori reached the highest level of rHOL impact. An intentional analysis showed that he, being a tax worker and older, was
more experienced than either Tapa or Cinta. His attentive attitude towards study supported his significant shift of consciousness. Shift of consciousness is very important to liberate students
from secularism and corporate hegemony. If students are conscious enough to see their presence,
they would try or act to change that.
By putting together these layers of culture through Mahzar’s cultural concept, it can be
derived that there has been an imbalance in integration of values as a result of secularism and
corporate hegemony. The strong held value of students and educators is without doubt Islam (see
Exethographic notes 1-4). But this value seemed to disappear as being reflected in cultural objects (management accounting textbooks) and cultural behavior (attitudes of both students and
lecturers). Worse, cultural hopes are then no longer shaped by the ultimate value but they have
become a representation of cultural objects. The stated themes (ABC, TQM and BSC) are
simulacrum18 since they do not reflect the needs and values of localities in Indonesia.
6. Conclusion: Implementation Prospect of rHOL in the future.
Humanity learning process through rHOL is without doubt can be used to re-align
cultural objects, behavior, and hopes with the ultimate value: faith towards God. This
Ethnography work has shown its enlightenment implications on both educator and students.
While educator has become enlightened since he/she would continuously be connected with
18Simulacrum is when the sign (writer- objects) precedes reality; it has neither rapport with nor resemblance to any
developing intuitive learning and obedience in spiritual activity throughout the course, rHOL was
able to shift students’ consciousness in three levels: 1. an understanding of values being
transferred by accounting themes, 2. a stimulated consciousness to change, 3. a need to change
and redesign systems that suit local values and faith towards God. By extending Freire’s role of educator in this shift i.e. not only shifting consciousness to liberate one from oppression (anthropocentric love) but also hyper that, a new consciousness should be inherent with faith towards God as a result of purification process. The limitation of its success might be caused by
the lack of support of the whole accounting curriculum. The change of curriculum is an inevitable implication. rHOL implementation demonstrates a promising prospect. If rHOL could be employed thoroughly in accounting education, we believe rHOL would free accountants
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