The meanings of teaching English to the Accounting Department students.

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xv

ABSTRACT

Kristina Estisari. 2016. The Meanings of Teaching English to the Accounting Department Students. Yogyakarta: The Graduate Program in English Language Studies, Sanata Dharma University.

The increased demand for professionals who are knowledgeable in business and management especially in the accounting field is accompanied by a growing need for English for Business and Economics. One of the problems is how to teach the English itself, whether teaching it as a content course or not. If the teachers teach English as a content course, they must be experts in Accounting and master English. The students also have to spend their extra time learning Accounting through English. However, most of the teachers who teach English in Accounting department are not content teachers. Related to that, this study aims to investigate how teachers who are not content teachers situate themselves in relation to making an effective learning-teaching process for their development as professionals and humans.

To get a meaningful description of teaching English to accounting department students, I have formulated the research question “What is the meaning of teaching English to accounting department students?” This question was answered through in-depth interviews, document checking and interpretation of the text. The research involved two teachers who are not content teachers as the participants. The participants were two of the English lecturers at the Accounting Department, Sanata Dharma University, Yogyakarta. The experiences were processed by transcribing the texts, coding, identifying the elements of theme development, and determining the emergent themes. Since it is a phenomenological and hermeneutical study, the result is the description and interpretation of the participants’ narrative.

After describing the teachers’ lived experiences in a form of narrative, the researcher intepreted the texts. From the interpretation of the texts, the meanings of teaching English to the accounting department students could be employed. The result is all the meanings are transcendental meanings.They are autonomy, awareness, understanding/empathy, self-actualization, struggle, equity, disappoinment and feeling proud of the students. Based on the discussion, the teaching English to the accounting department students enabled teachers themselves to be more self-actualized both as teachers and as human which means the ultimate goal of this research has been achieved.

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xvi ABSTRAK

Kristina Estisari. 2016. The Meanings of Teaching English to the Accounting Department Students. Yogyakarta: The Graduate Program in English Language Studies, Sanata Dharma University.

Permintaan yang meningkat akan profesional yang memiliki pengetahuan dalam bisnis dan manajemen khususnya dalam bidang akuntansi diiringi oleh tumbuhnya kebutuhan akan kelas bahasa Inggris yang mengajarkan Bisnis dan Ekonomi. Permasalahannya adalah bagaimana mengajarkan bahasa Inggris itu sendiri, apakah mengajarkan bahasa Inggris sebagai kelas dengan bahasa Inggris bertujuan khusus atau tidak. Jika dosen mengajarkan bahasa Inggris sebagai kelas bahasa Inggris untuk tujuan khusus, dosen tersebut harus ahli dalam bidang Akuntansi dan menguasai bahasa Inggris.Para mahasiswa juga harus menyediakan waktu lebih untuk belajar Akuntansi melalui bahasa Inggris. Akan tetapi kebanyakan dosen yang mengajar bahasa Inggris di jurusan Akuntansi bukanlah dosen yang menguasai Akuntansi. Sehubungan dengan hal tersebut, penelitian ini bertujuan untuk mencari tahu bagaimana dosen yang bukan dosen Akuntansi menempatkan diri mereka sendiri terkait dengan pembuatan proses belajar mengajar yang efektif untuk pengembangan diri mereka sendiri sebagai seorang profesional dan manusia.

Untuk mendapatkan gambaran yang bermakna dari mengajar bahasa Inggris pada mahasiswa jurusan Akuntansi, peneliti membuat suatu pertanyaan.

Pertanyaan tersebut adalah “Apakah makna dari mengajar bahasa Inggris kepada mahasiswa jurusan Akuntansi?” Pertanyaan ini dijawab melalui wawancara mendalam, peninjauan dokumen, dan interpretasi atas hasil yang didapat. Penelitian ini melibatkan dua orang dosen yang bukan dosen Akuntansi yang mengajar bahasa Inggris di jurusan Akuntansi Universitas Sanata Dharma, Yogyakarta sebagai peserta. Pengalaman mereka diproses dengan cara mentranskrip rekaman kedalam teks, memberi kode, mengidentifikasi elemen dari pengembangan tema, dan menentukan tema. Setelah itu teks di intepretasikan untuk menemukan maknanya. Karena ini adalah penelitian hermeneutik fenomenologi maka hasilnya adalah deskripsi dan interpretasi atas narasi peserta.

Setelah mendeskripsikan pengalaman hidup para dosen dalam bentuk narasi, peneliti kemudian mengintepretasikan teks. Dari interpretasi atas teks ini, makna dari mengajar bahasa Inggris kepada mahasiswa jurusan Akuntansi dapat diperoleh. hasilnya adalah semua makna adalah makna transenden. Makna tersebut yaitu otonomi, kepedulian, pengertian atau empati, aktualisasi diri, perjuangan, kesetaraan, kekecewaan, dan perasaan bangga terhadap mahasiswa.Berdasarkan diskusi, mengajar bahasa Inggris kepada mahasiswa jurusan Akuntansi membantu dosen untuk lebih mengaktualisasikan diri baik sebagai dosen maupun sebagai manusia sehingga tujuan utama dari penelitian ini telah tercapai.

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THE MEANINGS OF TEACHING ENGLISH TO THE

ACCOUNTING DEPARTMENT STUDENTS

A Thesis Presented to

Graduate Program in English Language Studies

in Partial Fulfillment of the Requirements

for the Degree of

Magister Humaniora (M.Hum.)

in

English Language Studies

by

Kristina Estisari

Student Number: 146332020

THE GRADUATE PROGRAM IN ENGLISH LANGUAGE

STUDIES

SANATA DHARMA UNIVERSITY

YOGYAKARTA

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THE MEANINGS OF TEACHING ENGLISH TO THE

ACCOUNTING DEPARTMENT STUDENTS

A Thesis Presented to

Graduate Program in English Language Studies

in Partial Fulfillment of the Requirements

for the Degree of

Magister Humaniora (M.Hum.)

in

English Language Studies

by

Kristina Estisari

Student Number: 146332020

THE GRADUATE PROGRAM IN ENGLISH LANGUAGE

STUDIES

SANATA DHARMA UNIVERSITY

YOGYAKARTA

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vi

ACKNOWLEDGEMENTS

I would like to express my deepest gratitude to the Almighty God, Jesus Christ, the Holy Spirit and Mother Mary for the blessings in the process of finishing this thesis. I would like to express my sincere gratitude to my thesis advisor, Dr. J. Bismoko. Thank you Sir, for your guidance and knowledge you have shared during my study and my research. Thank you for your patience and willingness. I would also like to thank my thesis reviewers, F.X. Mukarto, Ph.D., and Dr. B.B. Dwijatmoko, M.A. Thank you for your suggestions and your corrections Sir. I would also like to thank all the lecturers of ELS/KBI, Dr. E. Sunarto, M.Hum., Josephine Sri Murwani Pudji Lestari, M.Hum., Dr. Fr.B.Alip M.Pd., M.A., Paulus Sarwoto, Ph.D., and Dr. Patrisius Mutiara Andalas S.J. for the insightful teaching. You will always be my role models in teaching my students. I would also like to thank Mbak Marni,Pak Mulyadi, Steve, Ester and Tyas for always helping me kindly and sincerely during my study.

I would like to thank my participants in this research, Ms. Vera and Ms. Wedi (pseudo names) from the Accounting Depatment of Sanata Dharma University. Thank you ladies, I have got a lot of meaningful experience from both of you. I would also like to thank Drs. YP. Supardiyono, M.Si., Ak., QIA, CA, the Head of the Accounting Department, Sanata Dharma University and his staff for giving me permission and helping me to do the research in the Accounting Department.

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Mom. I would also like to thank my father, P.Y. Sucipto, my sisters: Sr. M. Gerarda (Mila) FSGM, Wulan, Sesi, and Tata for their support and love. I would also like to thank Sr. M. Fransis FSGM and STIE Gentiaras, Bandar Lampung who have supported me and gave me a chance to continue my study.

I would also like to thank my friends: Ce Vivi, Demi, Caca, Marita,Rini, Eli, Sari, Martha, Kiki, Anita, Retno, Pipit, Wawan, Indra, Adit, Pak Kosmas, Gatri, Tiara, Dita, Fafa and all KBI friends who cannot be mentioned one by one, thank you for the support, prayers, and love. I would also like to thank my house mates in Gang Parkit 7: Nata, Tari, Diah, Irene, Dian, Ivah, Dewi, Nindya, Tesa, Tira, and Ayu for their sharing of life and love.

Last but not least, I would like to thank all people who have supported me with their prayers and efforts so that I could finish my study well. Thank you. May Lord bless you all.

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TABLE OF CONTENTS

Page

TITLE PAGE ... i

APPROVAL PAGE... . ii

DEFENSE APPROVAL PAGE ... iii

STATEMENT OF ORIGINALITY ... iv

LEMBAR PERNYATAAN PERSETUJUAN PUBLIKASI... v

ACKNOWLEDGEMENTS ... vi

TABLE OF CONTENTS ... viii

LIST OF FIGURES ... xii

LIST OF APPENDICES ... xiii

LIST OF ABBREVIATIONS ... xiv

ABSTRACT ... xv

ABSTRAK ... xvi

CHAPTER I INTRODUCTION A. BACKGROUND OF STUDY ... 1

B. PROBLEM IDENTIFICATION ... 4

C. PROBLEM LIMITATION ... 6

D. PROBLEM FORMULATION ... 6

E. RESEARCH GOAL ... 7

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ix CHAPTER II LITERATURE REVIEW

A. THEORETICAL REVIEW ... 10

1. Meaning ... 10

a. Empirical Meaning ... 12

b. Transcendental Meaning ... 13

2. Self-actualization ... 14

3. Lived Experience ... 17

4. Awareness... 23

5. Teaching English ... 24

a. Teaching English as a World Language ... 26

b. The English Teaching in the Accounting Department ... 27

6. Accounting Students... 29

B. RELATED RESEARCH REPORTS ... 30

C. FRAMEWORK OF UNDERSTANDING ... 33

CHAPTER III METHODOLOGY A. RESEARCH METHOD ... 37

B. RESEARCH DESIGN ... 39

1. Nature and Sources of Text ... 40

2. Instruments ... 42

3. Text Gathering ... 43

4. Text Analysis ... 44

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CHAPTER IV DESCRIPTION AND INTERPRETATION

A. DESCRIPTION ... 50

1. Starting the Class a. Preparing and Designing the Materials ... 50

b. Selecting the References ... 56

c. Beginning the Class... ... 59

2. Teaching the Lesson a. Delivering the Lesson... 64

b. Managing the Class ... 69

c. Dealing with Weak Students ... 73

3. Finishing the Class a. Assessing the Students ... 78

b. Giving Assignments or Homework... ... 82

B. INTERPRETATION 1. Autonomy ... 84

2. Awareness ... 87

3. Understanding/Empathy ... 91

4. Self-actualization ... 93

5. Struggle ... 98

6. Equity ... 102

7. Disappoinment ... 104

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CHAPTER V CONCLUSION, IMPLICATION, RECOMMENDATION

A. CONCLUSION ... 109

B. IMPLICATIONS ... 110

C. RECOMMENDATION ... 111

BIBLIOGRAPHY ... 113

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LIST OF FIGURES

Page

Figure 1. Maslow’s Hierarchy of Needs (A Rectified Version) ... 15

Figure 2. Research Design ... 41

Figure 3. The Steps of Text Processing ... 43

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LIST OF APPENDICES

Page

Appendix 1. Ms. Widi Interview Transcript ... 117

Appendix 2. Ms. Vera First Interview Transcript ... 125

Appendix 3. Ms. Vera Second Interview Transcript ... 148

Appendix 4. Permission Letter ... 161

Appendix 5. Ms. Vera’s Syllabus of Bahasa Inggris 2 ... 162

Appendix 6. Ms. Widi’s Syllabus of Bahasa Inggris (MKU). ... 165

Appendix 7. Ms. Widi’s Lesson Plan of Unit 1 ... 166

Appendix 8. Bahasa Inggris Textbook Sample ( Unit 1) . ... 168

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LIST OF ABBREVIATIONS

PFT : Pre-figured Themes

ET : Emergent Themes

E : Empirical meaning

T : Transcendental meaning

ET : Emergent Themes

AU : Autonomy

CR : Creativity

AW : Awareness

EM : Emphaty

ST : Struggle

SA : Self-actualization

EQ : Equity

FPS : Feeling Proud of the Students

DIS : Disappoinment

ESP : English for Specific Purposes

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xv

ABSTRACT

Kristina Estisari. 2016. The Meanings of Teaching English to the Accounting Department Students. Yogyakarta: The Graduate Program in English Language Studies, Sanata Dharma University.

The increased demand for professionals who are knowledgeable in business and management especially in the accounting field is accompanied by a growing need for English for Business and Economics. One of the problems is how to teach the English itself, whether teaching it as a content course or not. If the teachers teach English as a content course, they must be experts in Accounting and master English. The students also have to spend their extra time learning Accounting through English. However, most of the teachers who teach English in Accounting department are not content teachers. Related to that, this study aims to investigate how teachers who are not content teachers situate themselves in relation to making an effective learning-teaching process for their development as professionals and humans.

To get a meaningful description of teaching English to accounting department students, I have formulated the research question “What is the meaning of teaching English to accounting department students?” This question was answered through in-depth interviews, document checking and interpretation of the text. The research involved two teachers who are not content teachers as the participants. The participants were two of the English lecturers at the Accounting Department, Sanata Dharma University, Yogyakarta. The experiences were processed by transcribing the texts, coding, identifying the elements of theme development, and determining the emergent themes. Since it is a phenomenological and hermeneutical study, the result is the description and interpretation of the participants’ narrative.

After describing the teachers’ lived experiences in a form of narrative, the researcher intepreted the texts. From the interpretation of the texts, the meanings of teaching English to the accounting department students could be employed. The result is all the meanings are transcendental meanings.They are autonomy, awareness, understanding/empathy, self-actualization, struggle, equity, disappoinment and feeling proud of the students. Based on the discussion, the teaching English to the accounting department students enabled teachers themselves to be more self-actualized both as teachers and as human which means the ultimate goal of this research has been achieved.

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xvi ABSTRAK

Kristina Estisari. 2016. The Meanings of Teaching English to the Accounting Department Students. Yogyakarta: The Graduate Program in English Language Studies, Sanata Dharma University.

Permintaan yang meningkat akan profesional yang memiliki pengetahuan dalam bisnis dan manajemen khususnya dalam bidang akuntansi diiringi oleh tumbuhnya kebutuhan akan kelas bahasa Inggris yang mengajarkan Bisnis dan Ekonomi. Permasalahannya adalah bagaimana mengajarkan bahasa Inggris itu sendiri, apakah mengajarkan bahasa Inggris sebagai kelas dengan bahasa Inggris bertujuan khusus atau tidak. Jika dosen mengajarkan bahasa Inggris sebagai kelas bahasa Inggris untuk tujuan khusus, dosen tersebut harus ahli dalam bidang Akuntansi dan menguasai bahasa Inggris.Para mahasiswa juga harus menyediakan waktu lebih untuk belajar Akuntansi melalui bahasa Inggris. Akan tetapi kebanyakan dosen yang mengajar bahasa Inggris di jurusan Akuntansi bukanlah dosen yang menguasai Akuntansi. Sehubungan dengan hal tersebut, penelitian ini bertujuan untuk mencari tahu bagaimana dosen yang bukan dosen Akuntansi menempatkan diri mereka sendiri terkait dengan pembuatan proses belajar mengajar yang efektif untuk pengembangan diri mereka sendiri sebagai seorang profesional dan manusia.

Untuk mendapatkan gambaran yang bermakna dari mengajar bahasa Inggris pada mahasiswa jurusan Akuntansi, peneliti membuat suatu pertanyaan.

Pertanyaan tersebut adalah “Apakah makna dari mengajar bahasa Inggris kepada mahasiswa jurusan Akuntansi?” Pertanyaan ini dijawab melalui wawancara mendalam, peninjauan dokumen, dan interpretasi atas hasil yang didapat. Penelitian ini melibatkan dua orang dosen yang bukan dosen Akuntansi yang mengajar bahasa Inggris di jurusan Akuntansi Universitas Sanata Dharma, Yogyakarta sebagai peserta. Pengalaman mereka diproses dengan cara mentranskrip rekaman kedalam teks, memberi kode, mengidentifikasi elemen dari pengembangan tema, dan menentukan tema. Setelah itu teks di intepretasikan untuk menemukan maknanya. Karena ini adalah penelitian hermeneutik fenomenologi maka hasilnya adalah deskripsi dan interpretasi atas narasi peserta.

Setelah mendeskripsikan pengalaman hidup para dosen dalam bentuk narasi, peneliti kemudian mengintepretasikan teks. Dari interpretasi atas teks ini, makna dari mengajar bahasa Inggris kepada mahasiswa jurusan Akuntansi dapat diperoleh. hasilnya adalah semua makna adalah makna transenden. Makna tersebut yaitu otonomi, kepedulian, pengertian atau empati, aktualisasi diri, perjuangan, kesetaraan, kekecewaan, dan perasaan bangga terhadap mahasiswa.Berdasarkan diskusi, mengajar bahasa Inggris kepada mahasiswa jurusan Akuntansi membantu dosen untuk lebih mengaktualisasikan diri baik sebagai dosen maupun sebagai manusia sehingga tujuan utama dari penelitian ini telah tercapai.

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CHAPTER I INTRODUCTION

This introductory chapter contains rationale of why this research is conducted. It presents reasons of the importance of this study along with the context in current education in Indonesia. Those reasons explain both validity and feasibility of this research. This chapter consists of the background of the study, the problem identification, the problem limitation, the statement of research questions, the research goals and the research benefits.

A. BACKGROUND OF STUDY

The mastery of a foreign language, especially English becomes one of the requirements for accounting students since English enables them to communicate better with people from other countries, especially in this globalization era where Indonesia has to compete with all countries in all aspects especially in business and economics. AFTA (Asian Free Trade Association) and AEC (ASEAN Economic Community) are some of the products of globalization which are recently experienced by Asian countries. Considering the rise, the development of learning English as an international language and the quality of human resources are becoming immediate concern. Education is a key of the development. In Indonesia, although English is considered as a foreign language, the competence in mastering English is a must. It is supported by the Indonesian

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competent in their own majors. English, in this case, is a language which enables people to actively participate in their own fields to solve problems in any aspects of life according to their majors. It is the language which enables people to cooperate and participate in international community to solve the challenge that the world facing. English has become an important key to master any fields as textbooks are usually written in English. Moreover, it is spoken worldwide. For the accounting students, after they graduated from the accounting department, they will be in business world. They need the communicative skills in English particularly speaking and listening skills in order to build the good interpersonal relationship which will help them in business communication. They also need reading and writing skills in order to build good ability in doing business transactions.

However, teaching English is not easy when it has something to do with teaching English to students who are not from English department, in this case to the accounting department students. There are some expectation for English teachers who teach English to accounting students from the society, the institution and the students. The societies, those who worked in accounting field, expected that the accounting graduates were well prepared and equipped with English when they were in the college. Indirectly, teachers must be able to see widely the real need of English by the accounting department students to make the material practical in use afterward.

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teachers could not master the materials well it might raise the feeling of disability, guilty, and resulting in unprofessional way in teaching. The institution itself relied on the teacher for the teaching with the expectation that the teacher would develop the materials and the result later was that the students were competent enough to work and practice the language.

The students somehow also expected that the teacher mastered the English used in accounting field and was able to transfer the knowledge well. The students who already learnt about accounting in some ways knew about accounting field better than the teachers. Teachers who were not ready with this would feel underestimated or even intimidated by the students. Moreover the students demanded also that they got knowledge which was really useful and functional for them later on.

Furthermore the meaning of teaching English to the accounting students department is not only empirical which means can be observed such as the improvement of teaching skills but it also involves transcendent meaning which is beyond what is observable. Transcendent meaning is related to the moment in which teachers have the experience which is somehow difficult to explain; the experience in which teachers have become more self-actualized not only as teachers but also as human. It is when they feel that there is something beyond daily experience.

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the studies above, this project is still feasible and reliable to be conducted. It is understood that in teaching English, in order to have better communication, there has to be a reflection where teachers see again what they have done and relate it with the meaning implied on teaching English so that they become more

empowered. Besides, both teachers’ and students’ emphatic understanding are

needed to meet the goal of learning-teaching English language particularly in order to be better able to come to an understanding of the deeper meaning of an aspect of teachers experiences in teaching English in the context of the whole

teachers’ experience.

Based on the awareness and the understanding above, I placed my interest on the experience of the English teaching to accounting department students. Hopefully it will contribute to the improvement of human life quality and current education in Indonesia.

B. PROBLEM IDENTIFICATION

The teaching of English to accounting department students involves many considerations during the process of preparations and the teaching itself. It is no wonder that there might be many problems arise that can be recognized. As stated above that the competence of the accounting students become the main reasons of the teaching of English to the students in the department. The competence cannot be achieved without well preparation like the arrangement of the syllabus, the choice of authentic materials, and the exposure of the use of English, or competence or expert teacher in accounting field.

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arranged and approved by the government as stated in the policies and known as national curriculum. Anyway, the department is given its autonomy to arrange the teaching method, the material, and the arrangement of the teaching. All those things are well arranged in the syllabus. Therefore, the syllabus of every department or higher education might be different.

The selection of the topic is closely related to the materials and it will build the type of the syllabus. The type of the syllabus offers the choices of the teaching material. For accounting department, we have many options like teaching the grammar, the expressions used, the tasks, or the function of the language. The significant matter is that we have to match the goal of the teaching with the topic, materials, and tasks.

Another option for the English teaching is whether we teach English as the content course or not. English for academic purposes offers the teaching in many ways. The content course allows the learner learns the accounting materials using English language. Of course it needs extra energy spent since the teacher must be expert on the accounting field and master English, and also the learners have to spend their extra time leaning accounting field through English. However, the teachers who participate in this research are not content teachers. They are English teachers who teach General English in accounting department. Therefore it is interesting to know how they are dealing with teaching matters which is too

general for fulfilling accounting students’ needs.

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part is that the teacher must master the accounting field and English language. Whether this phenomenon is right or not, it will be answered in this study. The

teacher’s lived experience became the focus of this study, so I intended to look

deeper about the experiences that were meaningful to the teacher. I will try to get information on the whole experience in teaching.

C. PROBLEM LIMITATION

Considering that there were so many aspects related to the while the writer’s time, ability, and fund were limited, the writer limited the problem of the research

only to the teacher’s lived experience. Since this research is on teacher’s lived

experience, there are two participants in this study, who are the English teachers. The purpose of the study is to tell the shared lived experience of the teacher on teaching English to Accounting students.

The study of the lived experience was related to the experience of the participants and in this case was the experience in teaching English to accounting department students. So, the experience elaborated as the answer of the research questions later was limited on the experience of the year or years passed by the teacher in teaching English to accounting students. Conducting in-depth interviews with the teachers are very important to get the shared lived experience of the teachers.

D. PROBLEM FORMULATION

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experience is seen from the teachers’ action in teaching English to their Accounting department students. Lived experience is what people do after having certain understanding, belief, feeling, and intention. In this case, the context of the action is teaching English to accounting students. Therefore, the problem question of this research addresses the following question: What is the meaning of teaching English in the accounting department to the teachers?

E. RESEARCH GOAL

The research goal is based on the problem formulation above. The goal is to describe and interpret teachers’ meaningful lived experience in teaching English to the Accounting students department. The description and interpretation provides a significant understanding of the nature of teaching English to accounting department students. It can also enrich participants to be more reflective and self-actualized, as well as audiences in having an emphatic understanding and equity regarding teaching English to accounting department students. Doing a reflective description has a chance to develop one’s self -actualization.

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8 F. RESEARCH BENEFIT

It is expected this research can provide significant contributions for the educational field, especially in teaching learning process. The study provide scientific benefit for professional who are concerned with English education. It helps showing the meaning of the life world of teaching English to accounting department students as lived experience by the participants. The information can increase understanding of English teaching to accounting students. This understanding is also valuable, especially for English Languange Studies and English education science, this research can be the consideration for educational development in teaching English to Accounting students. To the students of English Education, this research can develop English teaching for accounting students in term of English for academic purposes. To the Accounting students, this research can give input for the evaluations and improvements of English teaching at accounting department so the students can achieve more knowledge and understanding. In other words, the result of this study will give contribution to the improvement of English language studies particularly in Indonesia.

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CHAPTER II LITERATURE REVIEW

This chapter attempts to build up pre-understanding based on relevant literature. It consists of three major sections namely (1) theoretical review, (2) related research reports, and (3) framework of pre-understanding.

A. THEORETICAL REVIEW

In this chapter, some related stories which become the theoretical background of this study are presented. The theories are related to the variables involved in the study.

1. Meaning

The concept of meaning is proposed by Ferdinand de Saussure through the explanation of a famous concept of the signifier and the signified. Saussure as quoted in Hall (2003: p. 31) as written in Marleku (n.d.) states, “...a sign as being composed by a signifier-the form which sign takes- and the signified- the idea or

the concept it represents.” A sign always has an idea that it refers to. The meaning

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consider the other person. Hermeneutics is the process of deciphering which goes from manifest content and meaning to latent or hidden meaning (Palmer, 1969).

Meaning for several individuals of their lived experiences of a concept or a phenomenon becomes the central of description of phenomenology. The basic purpose of phenomenology is to reduce individual experiences with a phenomenon to a description of the universal essence (Creswell, 2007). Manen (1990) explifates that phenomenological questions are meaning questions which ask for the meaning and significance of certain phenomena. It can be more understood, so that, on the basis of this understanding one may be able to act more thoughtfully and more tactfully in certain situations. As the study aims to interpret the meaning of learning English of the participants, it is clear here what meaning I intend to see. Furthermore, he describes phenomenological research as caring, thoughtful act, because the researcher seeks to know the essential to being. Moustakas (1994) additionally states that the meaning is created when the object as it appears in our consciousness mingles with the object in nature.

Husserl’s as cited by Lindseth that in describing the essence of

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In one of her articles, Eilifsen (2011) states that in phenomenological writing, the phenomenon the research tries to reveal is in the center. The purpose of phenomenological reearch is to bring the phenomenon to light. Anecdotes can help throw the light upon other experiences. She moreover clarifies that in everyday life we tell stories and we do not dwell on what these stories are actually telling us; their meaning may slip by us. They are actually much more; they tell more than words can express. In relation to this study, the experience of teaching English is thus so much more than words to describe exactly what teaching English means to them.

a. Empirical Meaning

According to Van Manen (1997), phenomenology is the science of phenomena. He cites Husserls for this discipline endeavors to describe how the world is constituted and experienced through conscious acts. He also states that phenomenology always asks the question of what is the nature or meaning of something. The first meaning that I try to find out from this study is an empirical one that means deriving knowledge from experience alone, based on observation, investigation and experimentation as opposed to theoretical knowledge (Oxford American Dictionary and Thesaurus). Then the empirical meaning refers to a

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13 b. Trancendental Meaning

The ultimate meaning that I try to discover is transcendental meaning. Van Ane (1990) specifies that phenomenological human science sponsors a certain concept of progress that is the progress of humanizing human life and humanizing human institutions to help human beings to become increasingly thoughtful and thus better prepared to act tactfully in situations. Maslow has proposed a definition of being transcendent. Maslow (1979) as quoted by Fernando (2002) states that transcenders are those who transcend, who live more at the level of being...who are more inclined to have had peak experiences, which are experiences of ectasy, rapture, bliss, the greatest joy, awe, mystery, humility, surrender and the happiest moments in life.

Maslow then also explains some types of transcendence. From all types of transcendence, some definitions of transcendence types which are the most appropriate for this research are taken. The first type of transcendence is

transcendence of one’s past. It is about understanding ourselves for everything

that we have done. If we feel that what we have done is wrong then, we need to

forgive ourselves. “it means transcendence of remorse, regret, guilt, shame, embarassment, and the like” (Maslow, 1979: p. 261). The second type of transcendence is it is as mystical experience. It is “Mysitic fusion, either with

another person or with the whole cosmos or with anything in between.” (Maslow,

1979: p. 261). It is the sense of belonging with the universe and all the people in it. It is the feeling of connectedness to a bigger world; that we are a part of a

bigger thing. The third type of transcendence is love. It can be the love “for one’s

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as the more and more inclusive self” (Maslow, 1979: p. 262). The last type of

transcendence which is also stated by Maslow (1979:p. 264) is “the word

transcend also means ‘surpass’ in the sense simply of being able to do more than

one thought one could do, or more than one had in the past.”

Meanwhile, a study conducted by Levin and Steele (2005) mention

transcendent experience as ‘difficult to describe’. It is difficult to describe as it is

very personal. The ones who do not experience it may not understand. It has some elements which make it be called transcendent experience. Levin and Steele

(2005) mention, “...the element of this experience is the perception of merging or

identification with the source of being-whether known as God, Higher self or the

Absolute or Eternal.” Further, they mention the key feature to transcendence: A key feature to transcendence, as described by many experiencers, is

that it is ‘beyond perception and beyond human understanding.’ For

others, it is more immediate, more present, more real than other experiences..in some crucial sense, higher than..the reality of everyday experience. (Levin and Steele: 2005)

From the definition and explanation above, transcendental meaning in this study is meaning which cannot be seen by our senses as it involves things which make us become better human person such as self-actualization, tolerance and equity. In relation with research, it is a certain moment in the middle of teaching English in which they experience the beyond-human-understanding experience. It is about what goes beyond teaching English to accounting departmet students itself.

2. Self-actualization

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According to Maslow as cited by Koltko-Rivera (2006), there are six steps of needs. They can be seen in the figure below :

Figure 1. A rectified version of Maslow’s Hierarchy of Needs (as cited by Koltko-Rivera (2006: 303))

From the figure above, it can be seen that self-actualization seeks to gain

somebody’s potential. Self-actualization happens after people pass the psychological needs, safety needs, belongingness and love needs, and esteem needs. Heylighen (1992: 40) states that “the lowest level of needs may be called physiological needs. These are needs of the body as a physiological system...they consists of the need to breath, air, hunger, thirst, avoidance of extreme heat and

cold”. Hence, it relates to biological needs. After people can pass these needs,

Self-transcendence

(Seeks to further a cause beyond the self and to experience a communion beyond the boundaries

of the self through peak experience) Self-actualization

(Seeks fulfillment of personal potential)

Esteem needs

(Seeks esteem through recognition or achievement)

Belongingness and love needs (Seeks affiliations with a group)

Safety needs

(Seeks security through order and law)

Physiological (survival) needs (Seeks to obtain the basic necessities of

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they try to be get safety needs which is followed with belongingness and love

needs. Heylighen (1992: 41) states love and belonging are “the basic social or

affiliation motive, which dries people to seek contact with others and to build

satisfying relations with them”. Then, it is followed with esteem needs. Furthermore Heyligen stated that people need recognition of their achievement and success. Then, it is continued with self-actualization. Self-actualization according to Heylighen is:

“The word derives from the idea that each individual has a lot of hidden potentialities: talents or competences he or she could develop, but which have as yet not come to the surface. Self-actualization signifies that these potentialities of the self are made actual, are actualized in a continuing

process of unfolding” (1992: 41).

It means that self-actualization tries to make the potentials in each individual

appear continuously. Venter (2012: 65) also states that “Maslow’s concept of self

-actualization involved developing to one’s fullest potential”. Self-actualization

tries to dig out someone’s potential and develop it until the highest level.

People that have fulfilled self-actualization needs are hoped to improve until self-transcendence needs which are the highest needs out of all needs. From the table above, Koltko and Rivera (2006) states that self-transcendence goes beyond the self and passes the boundaries as the experiences that people have. Maslow as cited by Venter (2012) states the definition of self-transcendence.

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It means that the self-transcended people are able to go beyond themselves, search their life values, and then go further the boundaries to give impact of their life to the world. The self-actualized people that have got their fullest potentials can reach the self-transcendence needs since they know their own potentials and spread the values of life through their potentials across boundaries. At the end, their life becomes really useful to the development of human being since the self-transcended people have reached their highest needs and also help other people to achieve their own self-transcendence needs. In short, I ensure to understand the

participants’ transcedent meaning (humanization) captured from their own lived

experience in teaching English. The meaning of teaching English from the

participants’ experience must be different and unique to one another and it goes deeper than the experience itself.

3. Lived Experience

The word lived experience according to Bradley (2002), covers two senses. The first sense refers to those key events in the past which have made man what he is. This kind of experience accumulates over time, teaches us lessons and so has effects by shaping or influencing our responses to the world. This is the

formative or diachronic (i.e. ‘through time’) sense of experience: “experience is something set in the past that acts as a cause to mould our current behavior, which

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According to Murphy (1960, p. 13) as cited by Bradley (2002), lived experience not only refers to sets of past events but also refers to what human beings are constantly at work trying to make meaning of what is going on around

and ‘within’ them, a process that mixes memory including understanding,

awareness, desire, intention or expectation, anticipation, relations with others, cultural patterns, feelings, belief or sights, behaviors, smells, sounds, etc. Each person has a unique set of experiences which are treated as truth and which determine the behavior of the individual. In this sense, Van Manen (1990) as cited by Patton (2002) stated that truth (and associate behavior) is totally unique to each individual. In line with this, personal lived experience refers to the lived experience of an individual which is considered as unique from one individual to another. The lived experience of one teacher participant is seen individually, without being compared with the lived experience of the other teacher participant. There are five aspects of lived experience according to Gardner as cited by Weggins (1998: 83). The first one is understanding. understanding is defined as a sufficient grasp of concepts, principles or skills so that one can bring them to bear

on new problems and situations, deciding in which ways one’s present

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The second aspect is belief. Belief is the most valuable psychological

construct to teacher’s education ( Pintrich, 1990). Teacher’s belief, which is part

of experience can inform educational practice in ways that prevailing study has not and is essential to improve their professional preparation and teaching practices (Pajaras, 1992). It takes teacher to determine certain attitude on her/his teaching because she/he has certain belief about her/his students. In essence, belief is concerned with values (Lonergan, 1958). Belief is expression of values and feelings of people toward something. The difference between understanding and belief is that understanding can change easily from time to time; whereas belief is relatively static and difficult to change.

The third aspect is feeling. Feeling is a state which is in its entirety in every moment of time as long as it endures (Pierce, 2004). When a person wants

to know someone’s feeling she/he usually uses feeling questions such as : “ How

do you feel about that?”. The question needs adjective responses expressing

feelings such as: anxious, happy, afraid, confident, and so on (Patton, 2002). The fourth aspect is intention. Intention is a plan or goal. It is what people intend to do or achieve. Intention is almost similar with expectation which means a prediction or an estimate or subjective probability that a behavior will actually

be performed. Willis (2001) retained the Husserl’s idea of intentionality that

human thinking always linked to something as an end point to the act of thinking. In line with this idea, certain detemined goal might be wished by teacher as part of the teaching achievement.

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(2007) stated that it is something an agent does that was intentional under some descriptions. Action is what someone can do with intention. Different situation may insist teacher to take different action.

People usually use these kind of questions in the interview about lived experience: What does this mean? What does this tell me about the nature

phenomenon of interest? (Patton, 2001). The question of “What does this mean?”

identifies intention and action. The teacher must have certain expectation towards the students and for achieving that she has to take certain actions. Understanding can be identified through the rise of knowldge/skills that the teacher applies when solving certain problems. So the questions can begin with the identified problems which the teacher processes in class then come to the reasons of her/his next actions to solve the problems. Next, a long experience of teaching makes a teacher have personal belief towards the students. The experience makes the teacher able to judge some values towards the teaching and the students. This is how belief can be identified. Finally, feeling can be identified by asking the emotional state which appears on facing certain situations or realizing certain condition of her/his teaching and or the students.

Lived experience is included in the phenomenology study. According to Cresswell (2007: p. 57) “phenomenology study describes the meaning for several

individuals of their lived experiences of a concept or a phenomenon”. It describes

a phenomenon and includes description and interpretation of the phenomenon. Van Manen (1990: p.1) states that the researchers” raise questions, gather data,

describe a phenomenon, and construct textual interpretations”. It relates to the

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p.2) states that “pedagogy is the activity of teaching, parenting, educating, or generally living with children that require constant practical acting in concrete

situations and relation”. Hence, the lived experience itself based on certain

phenomena in the real life situations.

Lived experience itself deals with the meaning of a phenomenon. It tries to discover the deep meaning beyond the phenomenon that appears. Van Manen (1990: p.11) states that “phenomenology is a human science (rather than natural science) since the subject matter of phenomenological research is always the

structures of meaning of the lived human world”. Hence, phenomenology relates

to the human living in relation to the meaning of the lived experience. Wilhelm Dilthey as cited by Van Manen (1990: p.3) states that Geisteswissenschaften as the opposite of natural science is “the human world characterized by Geist-mind, thoughts, consciousness, values, feelings, emotions, actions, and purposes, which

find their objectifications in languages, beliefs, arts, and institutions”. Human

sciences relates to people that have awareness or consciousness of their experiences that have values, beliefs, actions. Further, Van Manen (1990: p.4) states that human science focuses on explaining and understanding the meaning of phenomenon. In order to be able to explain and understand the phenomenon, people need to go deeper to the world of where someone experiences it. Van Manen (1990: p.5) states that “since to know the world is profoundly to be in the word in a certain way, the act of researching-questioning-theorizing is the intentional act of attaching ourselves to the world, to become more fully part of

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According to Dilthey as cited by Van Manen (1990: 35), in its most basic form lived experience involves our immediate, pre-reflective consciousness of life: a reflexive or self-given awareness which is, as awareness, unaware of itself.

A lived experience does not confront me as something perceived or represented; it not given to me, but the reality of lived experience is there-for-me because I have a reflexive awareness of it, because I process it immediately as belonging to me in some sense. Only in thought does it become objective (p.223).

Lived experience, according to Van Manen (1990: 36), is the starting point and end point of phenomenological research. The aim of phenomenology is to transform lived experience into a textual expression of its essence-in such a way that the effect of the text is at once a reflexive re-living and a reflective appropriation of something meaningful: a notion by which a reader is powerfully animated in his or her own lived experience. According to Alvesson and Skoldberg (2000: 245), reflection means thinking about the conditions for what one is doing, investigating the way in which the theoretical, cultural, and political context of individual and intellectual involvement affects interaction with whatever is being researched, often in ways difficult to become conscious of. When we reflect, we try to ponder upon the premisses for our thoughts, our observations and our use of language. Consequently, reflection is difficult.

According to Dilthey (1985) as cited by Van Manen (1990: p.36), lived

experience is the soul what breath is to the body: “Just as our body needs to

breathe, our soul requires the fulfillment and expansion of its existence in the

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meaning. In the flow of life, consciousness breathes meaning in a to and from movement: a constant heaving between the inner and the outer.

Van Manen (1990: p.38) said that human experience is only possible because we have language. Language is so fundamentally part of our humanness that, as quoted from Heidegger, language, thinking, and being are one. Lived experience itself seems to have a linguistic structure. According Ricoeur as cited by Van Manen (1990: p.39), experience and (un)consciousness are structured like a language, and therefore one could speak of all experience, all human interactions, as some kind of text.

Furthermore, Van Manen (1990: p.39) said that in one sense the notion of textuality becomes a fruitful metaphoric device for analyzing meaning. If all experience is like a text then we need to examine how these texts are socially constructed. Interpretation that aims at explicating the various meanings embedded in a text may then take the form of socially analyzing or deconstructing the text and thus exploding its meanings.

To sum up, lived experience emphasizes the meaning of somebody’s lived

experience. The experience and its reflection enable us to come to an understanding of the deeper meaning or significance of an aspect of human experience. Through lived experience, we, therefore, are able to become more fully aware who we are.

4. Awareness

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attention to perceptual powers in the rigt direction, making mental ‘energy’ available for processing. Processing involves linking something that is perceived in the outside world to structures (pattern of connections). Language awareness, whether deliberate or spontaneous is thus a crucial aspect of language learning, both firs and subsequent. In addition, educational settings require awareness of learning strategies and processes, social awareness of classroom structures, awareness of learning and teaching styles and so on.

According to Association for Language Awareness as quoted in Ellis (2012), a key definition to understand the meaning of laguage awareness is

“...conscious perception and sensitivity in language learning, language teaching,

and language use. In this study, it is the awareness of teaching English. It refers to

teachers’ conscioness about the importance of teaching English in relation with teaching English to accounting students and with their life. Being aware is also the notion of being able to notice what a person experiencing right now in relation with the idea that finally teaching English to accounting students is very challenging and meaningful to their life. Meaning, which can be both empirical and transcendent, is able to be shaped if the person involved is aware of their life events,

5. Teaching English

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individual develops understanding and awareness and creates possibilities for future learning. This statement strengthen by Delphit (2003: p.20) which stated that the goal of education must be to assist individuals in their quest for divinity or perfection, by fostering a deep understanding and guide practice of the principles

of “correct living”.

To be active in the learning process, a learner must have motivation as the affective aspect which can influence the affective variables such as anxiety, level of comfort and risk-taking. It implies that teachers have to be able to motivate, encourage, understand, and provide a positive school experience. Anyway, we have to realize that a teacher is a unique individual who has her/his own way and technique in teaching. The thing underlies the decision taken in the class is

teacher’s thinking. Richards and Renandya (2002: p.385) highlight that what teachers think and do at the classroom level determines what the learners learn in

the classrom. therefore, besides being able to raise students’ motivation, teachers

have to be able to think and do appropriately so that the learners can learn well. Teachers must be reflective, analytic, creative, and open to new methods and ideas (Finney, 2002: p.77). This is one of the requirements of a professional teacher. Practically in classroom, teaching and learning, a teacher has to make many decisions that influence her/his behavior within a single period. Scrivener (1994: p.1v) stated that a teacher has a number of decisions option; she/he can decide to do something or to do something else, or not to do anything at all. such decision makings are metacognitive in nature, affected by classroom context and the

techers’ beliefs about the nature of knowledge and knowledge acquisition or

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learning. Chan (2004: p.334) stated that there are various kinds of teachers’ belief which are related to their conceptions about teaching and learning for example beliefs about values, beliefs about teacher efficacy and beliefs about the nature of knowledge and knowledge acquisition (epistemological beliefs).

In doing so, besides the belief of the teacher and the learner, the process of language teaching and learning in the classroom must be based on the principles as the theory derived from research, to which teachers need to match classroom practices. The principles are about the things in the area of cognitive like automaticity and meaningful learning, affective principles like self-confidence and risk taking, and linguistic principles like native language effect, interlanguage, and communicative competence. To create such atmosphere, a teacher is demanded to be able to perform her/his ability including preparing the materials and the lesson plan, presenting the materials, the strategies and classroom management.

a. Teaching English as a World Language

Harmer (2007) said that English was already well on its way to becoming

a genuine ‘lingua franca’, that is a language used widely for communication

between people who do not share the same first (or even second) language, than as a native language the majority of competent English speakers are not native speakers but second-language users. As a result, a concensus has emerged that istead of inner, outer and expanding circle Englishes, we need to recognize

‘World Englishes’ (Jenkins, 2006a: p.159) or ‘Global English’ (Graddol, 2006: p.106). World English belongs to everyone who speaks it. Thus, nobody

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own it together in a kind of international shareholders’ democracy since whatever English we speak, Indian English, British English or Malaysian English, we have, or should have, equal rights as English users (Rajagopalan, 2004: p.113).

For English in Indonesia, Herrini (2007: p.40) mentions that English is the officially designated primary foreign language of Indonesia and is widely taught throughout the country. It is mentioned furthermore that a working knowledge of English is required for university-level study in many disciplines, for Indonesian goverment employees in certain offices and programs, and for employees in commerce, banking, and tourism industries.

To summarize, since English has become the lingua Franca through globalization where English is now the dominant or official language in over sixty countries, Indonesia as a part of expanding circle countries adjusting to the world trend of keeping pace with technology, economic and social advances. The goals of English as subject/language course are for academic or occupational use and for communicative resource. Then, in English teaching, it is aimed to the acquisition to apply the language itself.

b. The English Teaching in the Accounting Department

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Besides following the national standard, Sanata Dharma University, in this case the Accounting department as the place of the research, also follow International Education Standards (IES) issued by International Federation of Accountants (IFAC). In International Education Standard no. 2 there are some main knowledge which have to be mastered by accounting undergraduate students: (1). Accounting, Finance and Related knowledge; (2). The organizational and business knowledge; (3). Information and Technology knowledge. Besides these main knowledge, according to International Education Standard no. 3, professional accountant have to have some skills: personal skills, Interpersonal and communication skills, and organizational and business management skills. Here English is included in interpersonal and communication skills.

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In the end of the program the students are expected to be able to understand the English knowledge and use the language well in business communication and organization where they will work later on.

6. Accounting Students

Accounting is one of economics sciences. According to

InternationalStudents.com as retrieved from

http://www.internationalstudent.com/study-accounting/what-is-accounting/. Accounting is a science that is used to analyze and manipulate financial data for businesses and the public. Accounting is arguably the most vital aspect of any business or company. The accountant makes sure that the finances of a company

are correct, and balances the company’s books. Accountants can find stolen

money or money that has gone missing within the company; they can advise on business funds for potential growth; most importantly, they have a firsthand look into the future of a company.

Accounting is often considered to be one of the most intense college majors. Students are required to take very rigorous courses in a number of different subjects. In addition, the core coursework required in accounting can be daunting and takes much studying and preparation. Students are required to take courses in Mathematics, Economics, Business, and courses in accounting.

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finance, and marketing. Other business classes may include leadership or organizational behavior classes or Business Policy.

Most importantly in the curriculum are the core courses. These core courses are the backbone of the accounting program and are meant to provide students with the skills necessary to find employment after graduation. The students are expected to take courses in advanced financial accounting, advanced managerial accounting, Federal Income Taxation, Tax Code, and Auditing. Students can also choose between different concentrations such as international accounting or business systems. Some universities also offer course in specific subjects such as financial statement analysis, forensic accounting, and accounting research.

This research tried to find out how the teaching of English in Accounting department, Sanata Dharma university helps the students to improve their communication skills in business using English. The Accounting Department of Sanata Dharma University has English programs in order to prepare the students with the skills and competence to communicate effectively using correct and appropriate English in business communication. There are three English courses for the students of the first and second year: Bahasa Inggris I, II, and III. These courses are included in Communal Life Courses because learning English is not merely about learning the language but also the culture and the values/beliefs of people whose language is originated.

B. RELATED RESEARCH REPORTS

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regarding their teaching experience in teaching accounting department students.

This study focuses on uncovering teachers’ meaning construction on their lived

experiences in relation how to teach accounting department students. One of the researchers who have done the research on lived experience is Jane Agee. In her research she emphasized the important of listen to teachers ‘voice. Teachers’ voice in her research is seen as the voice of the marginalized people. She said that the kind and amount of talk that occurs in a relationship can tell us much about the positioning of two people (1996: p.4). Furthermore she said that the dialogue in an effective relationship is characterized by listening. According to Burbules as cited by Agee (1996), what matters most in dialogue between a person in a position of authority and another is hearing that other voice:

Listening is an important aspect of legitimate authority, not only as a way in which one stands to learn something new, but as a concrete relational activity that alters the status of one’s authority. Listening

exhibit respect, interest, and concern for one’s partner. It is a specific way of enabling another’s voice to be heard. (p.33)

Agee said that attention to constructions of self and other offers a lens for seeing the subtle ways in which these constructions shape our lives and our relationships (1996: 4).

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words of women teachers, she discussed experiences of becoming and being a

woman teacher, as well as women’s experiences and perspectives on teaching girls and boys.

Relevant research on English for Specific purposes especially English for business focuses on the development of communicative competence for business settings (Boyd, 1991: p. 2). Another researcher, Nguyen Thi Chau Ngan (2011) said that the overwhelming weight of emphasis in language analysis in the teaching of English for Accounting (ESP) has been a concern for teachers of English at the College of Finance and Customs (CFC). In the ESP course, the teaching materials teach students to recognize the surface form by means of the specialist texts. The difficulties the students and teachers encounter are the unfamiliarity with the specialist contents and far too complex sentence structures. Ngan produced a syllabus which gave high priority to the language form and content via simplified language and authentic materials. Ngan incorporated the Content-Based Instruction (CBI) approach in the ESP context, and then the ESP material designed in the CBI approach was used in the treatment group in one semester. Ngan administered a survey including the post test and the questionnaire when the course finished. The findings from this research reveal the students’ interest, and involvement in the course. Also, they highlight the students’ ability to get better scores in all modes of ESP.

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more useful for the learners and not wasting time of teaching it to the students. To make it more useful, the teachers of English need to consider the basic needs of the students in learning English in their classroom. Specific English materials should be used for a specific study program. In other words, every study program should have its own specification of English materials. Accounting Program is a study program which needs its own specification of material for English subject in

order to match it with the students’ target knowledge of accountancy. From his

research he found that the students of accounting program needs a specific material in learning English which has tight relationship with their study program.

Furthermore, the students of English Language Study have done research

using interviews and observations on teachers’ lived experience in teaching English to special needs children as did by Christiana Sidupa (2010) and to hearing-impaired students as did by Antonius Setyawan (2013) which resulted in

the teachers’ self actualization. But this study explores teachers’ lived experiences in teaching English to accounting department students which is different with the previous research. This research will find out how the teachers look at themselves, their determination, their positioning as human beings and their voice as subordinates or marginalized.

C. FRAMEWORK OF PRE-UNDERSTANDING

Teachers have a key role in the successful acquisition of language of their students. As language teachers, they are in charge of designing and implementing a variety of learning activities that meet the students’ need and interest which are

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knowledge are required. The teachers should be able to show enthusiasm and have reasonably high expectations of what students can achieve. Teaching English to the accounting students department needs professional system including the material and its preparation, the teachers, and the teaching method itself.

The meaning of teaching English to Accounting students which is the focus of this research cannot be separated from the prior learning experiences, beliefs, awareness, intention that they have within them. Van Manen (1990: 90) said that phenomenological themes are not objects or generalizations; methaphorically speaking they are more like knots in the webs of our experiences, around which certain lived experiences are spun and thus lived as meaningful wholes. In other words, it can be defined as some points around which the

participants’ lived experience occur. The points form a whole lived experience in

the participants’ life. The themes are the knots of meaning which are related one another. Furthermore Van Manen (1990: 88) said that theme is the mean to get at the notion. The notion is what the whole meaning is about and the themes help us to see into it.

The language teaching skill and knowledge help to comprehend the teaching method and the strategy by the teacher in the classroom. It means that the teacher is expected to be able to know and apply how to manage the time and the classroom, how to transfer the knowledge, techniques, the instruments and media

Figur

Figure 1. Ma slow’s Hierarchy of  Needs (A Rectified Version) ..................  15

Figure 1.

Ma slow s Hierarchy of Needs A Rectified Version 15 . View in document p.15
Figure 1. A rectified version of Maslow’s Hierarchy of Needs (as ciKoltko-Rivera (2006: 303))

Figure 1.

A rectified version of Maslow s Hierarchy of Needs as ciKoltko Rivera 2006 303 . View in document p.34
Figure 2. Research Design

Figure 2.

Research Design . View in document p.60
Figure 3. The steps of text gathering (based on Cresswell and Van Manen)

Figure 3.

The steps of text gathering based on Cresswell and Van Manen . View in document p.62
Figure 4. The Steps of Text Analysis (adapted from Van Mannen and Creswell)

Figure 4.

The Steps of Text Analysis adapted from Van Mannen and Creswell . View in document p.65

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