LIBERATING ACCOUNTING EDUCATION THROUGH BEAUTY

Ari Kamayanti1, Iwan Triyuwono2, Gugus Irianto3, Aji Dedi Mulawarman4

Accounting education is presently trapped into reaching concepts of “beauty”. These are
masculinity, colonization and relativity. This research criticizes this cage of beauty and
proposes alternative view of accounting education form. Currently, accounting
education is regarded beautiful if it uses masculine approach that relies greatly on
rationalism; if it is used to control and maintain status quo through colonization; as well
as if it has no values or regards that all values are at the same levels, which is the
essence of relativity. The three are the philosophical foundation of accounting education
that represents the characters of secularism. Ontologically, relativity depicts the value
upon which accounting education is based that reflects on to its epistemological view of
rationalism, and the use of accounting education as colonization tool. By employing
integralism-structuralism and binary opposition synergy as methodology, this cage is
deconstructed. As a liberated accounting education, it occupies a larger beauty space
that it previously resided in. However, at the end of the day, it is realized that there are
always concepts of beauty that would like to be achieved, and in the process we are
doing nothing less than moving from one cage of beauty into another.

Field of research: Accounting Education

1. Introduction

What is the relation between accounting, accounting education and beauty? To

answer this question, it is necessary to understand beauty as a concept. As beauty
finds its established concept not just in one’s mind but also in a public acceptance,
human becomes enslaved with this concept of beauty and thrives to reach this beauty
by all means and cost. Hence, beauty as a concept has become a grand cage. Kant as
cited by Mallaband (2002) defines this type of beauty as dependent beauty (pulchritudo
adhaerens) since it is tightly connected to a concept. There is also free beauty
(pulchritudo vaga), for examples foliage for framework or on wallpapers that have no
intrinsic meaning. They represent nothing or under no definite concept, and can be
judged freely (Mallaband, 2002). Beautiful skin could be taken as an example for an
established concept of beauty. White skin for Asian women is considered beautiful,
therefore to gain the perfect white skin, the natural brown skin of Asian people is
transformed into white by some chemicals called beauty cream. Despite the danger and
1
Ari Kamayanti, University of Brawijaya Indonesia, email: [email protected]
2
Iwan Triyuwono, University of Brawijaya Indonesia, email: [email protected]
3
Gugus Irianto, University of Brawijaya Indonesia, email: [email protected]
4
Aji Dedi Mulawarman, University of Brawijaya Indonesia, email: [email protected]
cost the beauty cream may cause, the drive to become beautiful is strong. On the other
hand, tanned brown skin is considered beautiful for European women. Thus, to gain
perfect tanned skin, human has invented tanning machine or spent thousand of dollars
to have vacation in tropical island such as Bali to be able to sun-bathe. The illustration
about skin shows that beauty as a concept could entrap human into doing what is
regarded best.
In the case of accounting education, such beauty concepts have never been
defined specifically. Borrowing the sensitizing tradition, we have taken three concepts
as our orientation to this study. Blaikie (2000:137) states that:
“In the sensitizing tradition, the researcher sets out with one or few rather
general and vaguely defined concepts that are needed to provide an orientation to
the research topics. Initially, their meaning will be established by exposition rather
than by definition. However, as the research proceeds, the meaning of the
concepts will be refined to make them more relevant for their purpose”.
The three ‘vaguely defined’ concepts are masculinity, colonization and relativity.
Previous studies have exposed that accounting (education) is masculine (James 2008;
Reiter 1994, 1997; Hines, 1992; Tietz, 2007; Triyuwono, 2006), and is utilized to
conduct colonization (James, 2008; Oakes & Berry, 2009; Abeysekara, 2005) as well as
possessing relativity or standing upon certain values (Kuhn, 1998; Truan & Hughes,
1999; Mulawarman 2007a, 2008). Accounting education is driven to fulfill these
elements (masculinity, colonization and relativity) and therefore the concept of beauty in
accounting education could be viewed to be shaped by them.
There are consequences of this cage. First, To fill accounting students with
‘masculine’ accounting knowledge, the accounting education model must be made to
detach students from looking at the reality to be able to see objectively instead of
subjectively. As a result
“The central assumption of empirical accounting philosophy in which current
educational practices are rooted is the desire to ground knowledge in the notion of
an external and transcendental metaphysics such as the positivists' belief in
objective observation which is value free and is characterized as representing
reality as it is, exclusive of human values“ (Truan & Hughes, 1999: 27)
It is also this quantitative tendency that is claimed to the poverty in accounting
discourse (Chambers, 2005). Max Weber as cited by Powell & Dimaggio (1991:63) has
stated that rationalism had become an iron cage that would imprison humanity. In line
with this, James (2008) contends that economic rationalism in accounting education
would produce harmful effects on individual’s and society’s well being since it is limited,
counter-productive and fails to address social inequalities.
Second, accounting education produces accountants who are ‘designed’ to fill roles
in the market. Similar to this, Irianto (2004) elucidates that the commercialization of
accounting services would also alter the development of accounting knowledge.
Mulawarman (2008) refers to this as the presence of corporate hegemony in accounting
education. As a result, accountants are being used as tools to achieve corporate
hegemonies and negate local needs. The accounting education is shaped using
banking concept of education where students are viewed no more than commodities,
investment objects or some empty spaces that need to be filled (Freire, 2004: 191).
 Third, relativity depicts the absence of value in accounting education. Rationalism
together with market oriented education or is purposed to serve the market, eliminates
God. If human beings realize their obligations to God, then utmost accountability should
be directed to God. This accountability would eventually reflect a wider accountability to
all stakeholders: managers, owners, employees, environment and society.
Realizing this beauty cage and its consequences, the article proposes how
accounting education can be liberated through beauty concepts. It will deal mainly with
the philosophical foundation of accounting education.

2. Literature Review
The present accounting education philosophy as elucidated by Truan & Hughes
(1999:27) consists of the following characteristics: (1) an over reliance on empirical
philosophy and underestimation of the consequences of factual indeterminacy, (2) an
inherently conservative bias that, by naturalizing social phenomena, favors the status
quo, (3) a failure to deal, in a systematic way, with the beneficial interests that promote
theorizing.
In this way, Truan & Hughes (1999) have confirmed the existence of the beauty
cage. Accounting education is regarded beautiful if it puts rational humans as the
center of interest, filling up accounting with masculinity. Accounting education is
beautiful if it can help maintain order and status quo through institutional powers or
through accounting colonization. Accounting education is beautiful if it denies
spirituality, localities, and rejects the absolute values.
These elements are similar to the three aspects of secularization as delineated by
Al Attas (1981: 20-21). Disenchantment of nature pertains to the liberating nature from
religious and God. Desacralization of politics is eliminating sacred political power that
becomes the agent of political and social change. Deconsecration of values is giving
relative values to all cultures, religions that actually have absolute meanings. The
making of the concept of accounting education beauty is therefore the very essence of
secularization. Liberating accounting education from the grand cage of beauty means
liberating it from the concept of beauty, from secularization.
Masculinity is the first element in conceptualizing beauty. Accounting education is
beautiful if it can enhance (over) rationalism in students. As delineated, masculinity or
overemphasis on rationalism has caged accounting education into quantitative
approach tendency in building accounting knowledge. Accounting education is taking
this approach (Truan & Hughes, 1999). This is a reflection of disenchantment of nature.
The second element is colonization. Accounting education is largely in the form of
discursive colonization where change is progressed through social discourse (Oakes &
Berry, 2009). Accounting education has a dominant, silent role as a source of
subjugation and control (McPhail, 2001). The most important thing in this aspect is
power of the institutions. International Accounting Standard Board (IAESB) formulates
the International Education Standard (IES) for International Federation of Accountants
(IFAC) and its member countries (IAESB-IFAC, 2009). This shows that the power which
constructs the concept of beauty is dominated by certain institutions. Therefore,
accounting education is beautiful if it could maintain status quo of governments,
institutions and mainly market power over the direction of education away from the
transcendent purpose of education that ideally should end in human. This is a reflection
of desacralization of politics.
Third, accounting education is regarded beautiful when it negates spirituality and
religions, but on the other hand, when it submits these values into accounting, it denies
absolute values and places all values at the same level, which is the highlight of
postmodernism. This is relativity (Sugiharto, 2008:191) that reflects deconsecration of
values. Accounting education, ideally, must be a spiritual transformation. Nasr (1975:
79-95) states that spiritual transformation would result in actions that are derived from
integral will and enlightened intelligence, since human would be one with his/her center
of existence.
The three concepts are the philosophical foundation of accounting education.
Philosophy is built upon assumptions, such as assumptions about society and social
science proposed by Burrell & Morgan (1979). These assumptions would determine the
ontology, epistemology, methodology and the use of knowledge. The article will
elucidate the philosophy of liberated accounting education.

3. Method: Structuralism-Binary Opposition Combined

To reconstruct liberated accounting education philosophy, a structuralism approach,

proposed by Mahzar (1983) is employed. Structuralism relies on the idea of binary
opposition (Cavallaro, 2007) but this is extended to mutually inclusive or paired
epistemology (Triyuwono, 2006) to synergize the beauty elements. Mahzar’s (1983)
structuralism/integralism seeks to find pattern. It stands on the assumption that all
cultures collect signs into a fundamental structure. The main idea of structuralism is
binary opposition or pair of contrasting signs e.g bad-good, dark-light, masculinity-
feminity (Cavallaro, 2001:39).
Mahzar (1983:23-53) in reconstructing Islamic philosophy has devised prism,
superprism and spectrum comprising elements of Islamic philosophy. Similar prismistic-
structuralism approach to reconstruct accounting education form would be used, that
would analyze the structure of accounting education in its binary opposition elements.
However, in this structure, “paired” epistemology philosophy is assumed in the
accounting education reconstruction. This notion which is put forward by Triyuwono
(2006:143) believes that different elements would generate tremendous power if they fill
and strengthen each other; or mutually inclusive instead of mutually exclusive. The use
of Mahzar’s (1983) structuralism becomes relevant as it helps shape the ‘abstract’
philosophical and conceptual form of accounting education into a more ‘concrete and
tangible’ form.

4. Discussion: Accounting Education Reconstruction: Beauty Crystal

The philosophy of a liberated accounting education, like any philosophy, must be
described based on its assumption. The main assumption is assumption about God.
There are several views about God. Some postmodernists view God as ranging from
supernatural entity to natural entity Griffin (2005); from polytheism to monotheism
(Gaarder, 191: 171-172). Liberated accounting education philosophy is based upon the
belief that God is the One creator of the universe and rejects such postmodernists’
views as well as polytheism. “God is the core of normativeness… an end, an end for all
other ends, a chain of ends” (Faruqi, 1998:2). Therefore, there can not be two or more
Gods, which is the spirit of tawhid: there is no god but God. This assumption would
bring consequence that all assumptions that follow (assumptions about social science,
assumption about society, relation between theory and practice) must be God-laden.
There is no relativity in God for all relativity would end in God as the Absolute. Relativity
only lies in concepts and interpretations of concepts but even so they must follow the
will of the Absolute. Islam means total surrender to this will or law (Rahman, 1999).
Only by believing in this tawhid, one could really be liberated because he/she becomes
conscious of the relativity that is unstable, uncertain, vague; and hence he/she would
understand that the only truth is the Absolute. All that are relative are recognized as
temporary truths leading to a notion that the Truth is the end where all relative values
dissolve and unite.
Using structuralism, the existing beauty concept could be displayed in (illustration 1)
as a triangle with each point representing ‘rational’ (to refer to masculine approach in
accounting education), relative (to refer to accounting education values) and
authoritative (to refer to the powerful norms or order that govern accounting education in
order to colonize). Accounting education has been placed, or trapped, in this space. It
seeks to fill the limited space by over-reliance on rationality (which will result in
overemphasizing it), colonization (which negates local needs and wisdom) and relativity
(which loses fundamental absolute value). The center of knowledge is human, instead
of God and objectivity that shies away the irrational (God) is deemed the most
appropriate epistemology, as per Comte’s belief that theological thinking is the lowest
order of thinking (Glasner, 1992:65). The absence of Absolute Value (relativity) means
that God is not part of building knowledge. The lines connecting these three concepts
represent their structural building because the ontological assumption of the present
accounting education (relativity) would direct its epistemological assumption
(masculine/rational) and the use of knowledge to maintain colonization that is
authoritative in nature.

Illustration 1. The Beauty Triangle

Relative

Rational Authoritative

These three points must be complemented. Another triangle could be drawn to

balance the previous triangle with each point representing the natures of accounting
education/ the binary oppositions of the present beauty concepts; namely “intuitive” (to
refer to femininity), “absolute” (to refer to the Absolute Value/ Godliness value) and
“critical” (to refer to the ability to counter colonization or to serve local needs). They
could be regarded as binary opposition to “rational”, “relative” and “authoritative”
respectively. Over-emphasis on rationalism could be balanced with femininity, which
refers to subjectivity, such as emotion and intuition. As a consequence, accounting
education practice should enable students to develop all senses through bringing
dialogic values into accounting education practices. The present accounting education
should not only be useful to satisfy the needs of large corporations, but it should also
consider local needs. Unfortunately, education has aimed for “objective happiness” i.e.
happiness that encompass only short-instantaneous happiness such as material/wealth
possessions. Bringing love of God would balance the happiness of world and
eschatological life in accounting education.
If these points are connected with lines, the two triangles are bound together to
obtain a three-dimensional shape, in the forfom a prism. Now, the beauty concept has
been extended, and accounting education would fill a larger space, compared to the two
dimensional triangle drawn earlier. This prism, as shown in (illustration 2), would
represent the first alteration to accounting education assumptions about knowledge,
excluding the assumption about God.

Illustration 2. The Beauty Prism

Absolute

Intuitive
Critical

Relative

Rational Authoritative

The lines that connect rational to intuitive, relative to absolute, as well as

authoritative to critical nature respectively represent a continuum between the natures
of accounting education. However, since there should be no continuum between the
relative and the Absolute (based upon the assumption of God described earlier), then
one exception should be made. Relative must dissolve in the Absolute as one point that
connects all points. The assumption about God changes the prism into pyramid or
crystal shaped form (illustration 3).
The continuum can explain the proportion of the end-concepts of beauty that
accounting education should possess. This means that accounting education should
comprise of all beauties, though, regarding the continuum there would be a different
approach pertaining to different courses classification as described later in this chapter.
The pyramid brings about a consequence that the Absolute must be present in all
concepts as the peak in the form of spirituality. Relativity exists only in the continuum
but stops when it reaches the Absolute. At this stage of the structuralism approach, the
dissolution of the relative into the Absolute is represented as “spiritual” nature.
In the continuum of rational and intuitive nature, the question as to whether
technicality possessed by accounting students would be replaced by intuition is
answered. There is no doubt that accounting relies heavily on technicality, but that does
not mean intuition is left out. It would still be present in technical courses but would not
take as much space as technical development for students.

Illustration 3. The Beauty Crystal

Spiritual

Rational Autoritative

Intuitive Critical

In the continuum of authoritative and critical nature, it is realized that accounting

education is inevitably directed by the power of professional bodies and the market. It
would be wise not to ignore facts that most accounting students are prepared to be
workers that should possess the skills to fill their needs. However, these needs must be
balanced with the realization that other interests are also at stake; such as local
institution, cultural preservation and a nation’s freedom.
Accounting education allows the search of new domains of accounting by guarding
the Absolute. Relativity is allowed as long it is in the corridor of the Absolute
Value. This spirit is in line with Mulawarman’s (2009:103) tazkiyah or purification of soul
that would keep humans away from being lost in the search for knowledge or worldly
causes in life. Accounting education might stay in the mainstream or move away from it
but not forget the existence of the Absolute Value. For example, in some courses,
students could be encouraged to search for other values in their environment, cultures
and socio-economic lives but these values must be in the permissible area of the
fundamental value: recognizing and admitting the existence of God.
The beauty crystal provides much more flexibility compared to the triangle. It
provides a base to the development of liberated accounting education. It could change
the present accounting education’s philosophy, school, concept and practice. The
transformation to liberated accounting education through beauty (the insertion of ‘other’
beauties as well as synergizing them with the previous beauty concepts). As
masculinity is balanced with femininity, the authoritative approach is balanced with the
critical approach, relativity is recognized only in the presence of the Absolute in the form
of spirituality, and they produce synergy in the form of unity.
 To induce these beauties into accounting education, courses such as “Accounting
History”, “Accounting and Religions”, as well as “Accounting and Culture” should be
provided to the students. It is also helpful to provide courses that are proposed by
Mulawarman (2007a) on “Basic of Knowledge Philosophy”, “Qualitative Research
Methodology”, as well as “Accounting Anthropology” and “Sociology” and its practice,
“Ethics and Intuition in Accounting”, and “Accounting Fraud”. The latter is more common
nowadays. Multiparadigm approaches that have been carried out as specific courses
(Triyuwono, 2010) could also be integrated into the curriculum. This would require a
lecturer who is continuously critically conscious as well fundamental changes in the
content of accounting courses.

5. Conclusion

The discourse on accounting education philosophy brings awareness of the three

concepts of beauty that are the very philosophical foundation of the present accounting
education. Relativity provides its ontology as it pertains to value; masculinity relates to
its epistemology since it gives guidance on how accounting education should be carried
out; while colonization is the purpose of accounting education. This cage brings
consequences: anthropocentric accountants, corporate hegemony and negation of God
in accounting education.
To liberate from this cage, we are offering alteration in accounting education
philosophy. Philosophy has underlying assumptions. The main assumption in a
liberated accounting education is the Assumption about God, that is recognizing that
there is no god but God. These three concepts are reconstructed by employing
Mahzar’s (1983) structuralism and Triyuwono’s (2006) paired epistemology. By
synergizing the present beauty concepts with other beauty concepts into accounting
education, the triangle is balanced and is transformed into a prism. Then as the first
assumption takes place, relativity dissolves into the Absolute, and the prism evolves to
a crystal with the peak of spiritual nature in a liberated accounting education.
The next agenda should be the preparation of conscious educators and
fundamental changes in accounting courses contents. Even if we are moving from one
cage into another, this process is a worthwhile effort to take. It is a part of salvation for
civilization, humankind and most of all, a realization of worship to the One God. It is our
hope that, perhaps, someday we would be liberated enough to finally admit who and
what we are, the true beauty inside us, instead of living in a conceited reflection of
others.

References
Abeysekara, I. 2005. “International Harmonisation of Accounting Imperialism- An
Australian Perspective”. Critical Management Studies Conference, Canada.
Al Attas, S.M.A.N. 1981. Islam dan Sekularisme. Translated. Penerbit Pustaka.
Bandung.
American Institute of Certified Public Accountant. 2003. IFAC Releases First
International Education Standards. The CPA Letter/Education. November.
Blaikie, N. 2000. Designing Social Research: The Logic of Anticipation. Blackwell
Publishing Company. UK.
Burrel, G. and G. Morgan. 1979. Sociological Paradigms and Organizational Analysis:
Elements of the sociology of corporate life. Ashgate Publishing Company. USA.
Cavallaro, D. 2004. Teori Kritis and Teori Budaya. Translated from Critical and Cultural
Theory; Thematic Variations. Penerbit Niagara. Yogyakarta.
Chambers, R.J. 2005. The Poverty of Accounting Discourse. Accounting Education: An
International Journal. Vol 14, No. 1. p 5- 15.
Chua, W.F. 1986. “Radical Developments in Accounting Thought”. The Accounting
Review. Volume LXI No 4, October. p 601-632.
Dewey, J. 2002. Pengalaman dan Pendidikan. Translated from Experience and
Education. Kepel Press. Yogyakarta.
Faruqi, I.R. 1998. Al Tawhid: Its Implications for Thought and Life. 4th edition.
International Institute of Islamic Thought. Virginia.
Freire, P. 2001. Pedagogi Hati. Translated. Penerbit Kanisius. Yodyakarta.
Freire, P. 2004. Politik Pendidikan, Kebudayaan, Kekuasaan dan Pembebasan. 5th
edition. Translated. Pustaka Pelajar and ReaD. Yogyakarta.
Freire, P. 1972. Pedagogy of The Oppressed. Translated by Myra Bergman Ramos.
Penguin Books. UK.
Gaarder, J. 2001. Dunia Sophie: Sebuah Novel Filsafat. Translated from Sophie’s
World. Mizan Media Utama. Bandung.
Glasner, P.E. 1992. Sosiologi Sekularisasi: Suatu Kritik Konsep. PT. Tiara Wacana.
Yogyakarta.
Griffin, D.R. 2005. Tuhan dan Agama Dalam Dunia Postmodernisme. Translated.
Penerbit Kanisius. Yogyakarta.
Hines, R.D. 1992. “Accounting Filling the Negative Space”. Accounting Organization
and Society, Vol 17, issue 3-4. p 313- 341.
International Accounting Education Standard Board (IAESB)-International Federation of
Accountants (IFAC). 2009. Handbook of International Accounting Education
Pronouncements. 2009 Edition. IFAC. New York.
International Federation of Accountants (IFAC). 2009. “Proposed Framework for
International Education Standard for Professional Accountants”. Exposure Draft.
Irianto, G. 2004. A Critical Enquiry into Privatization of State-Owned Enterprises: The
Case of PT. Semen Gresik (Persero) Tbk Indonesia. Dissertation. University of
Wollongong.
James, K. 2008. “A Critical Theory and Postmodernist Approach to The Teaching of
Accounting Theory”. Critical Perspective on Accounting. Vol 19. p 643- 676.
Kuhn, J.W. 1998. “Emotion as well as reason: getting students beyond Interpersonal
Accountability”. Journal of Business Ethics. 17. p 295-308.
Mahzar, A. 1983. Integralisme. Bandung: Penerbit Pustaka Perpustakaan Salman ITB.
McPhail, K. 2001. “The Dialectic of Accounting Education: From Role Identity to Ego
Identity”. Critical Perspectives on Accounting. Vol 12. p 471-499.
Mulawarman, A.D. 2007a. Pensucian Pendidikan Akuntansi Episode 2: Hyperview of
Learning dan Implementasinya. Addressed at The First Accounting Session
Revolution of Accounting Education. UKM Maranatha Bandung 18- 19 January.
Mulawarman, A.D. 2007b. Islam; Ilmu dan Peradaban. Menggugat Filsafat Ilmu dan
Metode Ilmiah. Singosari: Bani Hasyim Press.
Mulawarman A.D. 2008. “Pendidikan Akuntansi Berbasis Cinta: Lepas dari Hegemoni
Korporasi Menuju Pendidikan yang Memberdayakan dan Konsepsi Pembelajaran
yang Melampaui”. Ekuitas. Vol 12, No. 2. p 142-158.
Mulawarman, A.D. 2009. Akuntansi Syariah: Teori, Konsep dan Laporan Keuangan. E-
Publishing. Jakarta.
Munandir. 2009. Kapita Selekta Pendidikan. AV Publisher. Jakarta.
Nasr, S.H. 1975. Islam dan Nestapa Manusia Moderen. Translated. Penerbit Pustaka.
Bandung.
Oakes, H. and A. Berry. 2009. “Accounting Colonization: Three Case studies in Further
Education”. Critical Perspective on Accounting. Vol 20. p 343-378.
Patton, M.Q. 2002. Qualitative Research and Evaluation Methods. Third Edition. Sage
Publication. United States of America.
Peterson, B.A. 2007. Holding Teacher Accountable for Indoctrination: A Reexamination
of I.A. Snook’s Notion of Intent. Philosophy of Education. p 298-305.
Powell, W.W dan P.J. DiMaggio (ed). 1991. The New Institutionalism in Organizational
Analysis. The University of Chicago Press. Chicago and London.
Rahman, F. 1999. The Major Themes of the Quran. Second Edition. Islamic Book Trust.
Kuala Lumpur.
Reiter, S.A. 1997. “The Ethics of Care and New Paradigms for Accounting Practice”.
Accounting, Auditing and Accountability Journal. Vol 10, No 2. p 299-324.
Reiter, S.A. 1994. “Beyond Economic Man: Lessons for Behavioral Research in
Accounting”. Behavioral Research in Accounting. Vol 6. 163-184.
Tietz, W.M. 2007. “Women and Men in Accounting Textbooks: Exploring the Hidden
Curriculum”. Issues in Accounting Education. Vol 22, No. 3. p 459- 480.
Sugiharto, B. 2008. Humanisme dan Humaniora: Relevansinya bagi Pendidikan.
Yogyakarta: Penerbit Jalasutra.
Triyuwono, I. 2006. Perspektif, Metodologi dan Teori Akuntansi Syariah. PT.
RajaGrafindo Persada. Jakarta.
Triyuwono, I., 2010. “Mata Ketiga: Sé Laén, Sang Pembebas Sistem Pendidikan Tinggi
Akuntansi”. Jurnal Akuntansi Multiparadigma. Volume 1, Nomor 1, p 1-18.
Truan, F. and H. Hughes. 1999. “Tradition or Enlightenment: Philosophical Choice in
Accounting Academia”. Journal of Accounting Education. Vol. 17. p 23-34.