”MATA KETIGA”: SÈ LAÈN, SANG PEMBEBAS SISTEM PENDIDIKAN TINGGI AKUNTANSI
ABSTRACT: The objectives of
the study are to criticize the existing accounting education especially in
Indonesian universities and to give an alternative idea for a better one. It is
done as there is a strong indication that accounting education is driven by
intellectual intelligence, market, and other artificial interests. Through a
deconstruction approach and critical analysis, the study suggests the
internalization of “Mata Ketiga” (the Third Eye) in accounting curriculum. Mata
Ketiga, that refers to spiritual intelligence, is “the Other” that is
consciously entered to the singularity of
intellectual intelligence of modern curriculum. Under the
internalization of Mata Ketiga, accounting education can be emancipated from
the domination of intellectual intelligence, market, and other artificial
interests. By doing so, the education
may guide an accounting student to find his/her “real self” without neglecting
contemporary accounting competence.
Penulis: Iwan Triyuwono
Kode Jurnal: jpakuntansidd1000060
