IMPLEMENTATION OF REFINED HYPERVIEW OF LEARNING (rHOL) ON MANAGEMENT ACCOUNTING LEARNING PROCESS (AN ETHNOGRAPHIC STUDY)

IMPLEMENTATION OF REFINED HYPERVIEW OF LEARNING (rHOL) ON MANAGEMENT ACCOUNTING LEARNING PROCESS

(AN ETHNOGRAPHIC STUDY)

Ari Kamayanti

Aji Dedi Mulawarman

Abstract

The purpose of this paper is to describe the implementation of Love Based Accounting Education (LBAE) through refined Hyperview of Learning (rHOL) as the core of humanity learning process. The essence of rHOL is purification process. The result described its impacts on learning process to suit faith towards God to free accounting education from secularism and corporate hegemony. The implications on accounting students’ learning conceptions on three management accounting topics: ABC, TQM and BSC, that are definitely secular and support corporate hegemony, were portrayed by extending ethnography by phenomenology. This method is named exetnography. The presence of secularism and corporate hegemony cause the disregard for local values and local needs respectively. The role of educator has become an important factor in implementing rHOL since he/she must trigger and maintain the purification process throughout the learning process. The results were astonishing since there were shifts of students’ consciousness in three varying degrees (verstehen, critical, reconstruction/deconstruction). Both educator and students were enlightened since renewed consciousness to return to local values and local needs emerged as a result of rHOL implementation.

Keywords: LBAE, rHOL, Purification, ABC, TQM, BSC, Ethnography, Phenomenology, Exethnography

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