Exploring The Presence Of Beauty Cage In Accounting Education

Title : Exploring The Presence Of Beauty Cage In Accounting Education: An Evidence From Indonesia

Authors : Ari Kamayanti (STIE Mahardhika Surabaya, email: kamayanti.ari@gmail.com), Iwan Triyuwono, Gugus Irianto, & Aji Dedi Mulawarman (Universitas Brawijaya)


Accounting education is presently trapped into reaching concepts of “beauty”. These are masculinity and colonization. Currently, accounting education is regarded beautiful if it uses masculine approach that relies greatly on rationalism and if it is used to control and maintain status quo through colonization. Paulo Freire?s dialogic education liberation, particularly coding as the first stage of reflection, namely Freirean Coding, is employed to define and explore the beauty cage. The article provides empirical evidence that such cage exists in Indonesian accounting education. This research aims to awake consciousness that accounting education must embark a change to liberate itself from the beauty cage.

Keywords: Accounting Education, beauty cage, colonization, Freirean Coding, masculinity


It can be concluded that the present accounting education is brought about by dialectic forces, entraps it into masculinity and colonization. These are the concepts which accounting education in Indonesia wants to fulfil. These make up the beauty cage! Textbooks convey masculine traits, which is over-emphasis on rationalism. Some evidences show that the indoctrination has successfully been carried out and that these two traits (masculinity and colonization) exist in current education practice. Experienced lecturers feel that the teaching method mostly applied is banking concept of education that views students as deposit. Similar feelings are found amongst the students. They feel that studying should be conducted in rational way and they prefer and are comfortable with lecture method, instead of some modes of learning that encourage criticality, intuition and spirituality. In this light, it could be concluded that banking concept of education as delineated by Freire (1972) persists. It has probably become a habit, a dogma that has been embedded into the students? minds since childhood.

Jurnal Akuntansi Lainnya:  The Gap of Supply and Demand on Accounting Education

It is also found that accounting education direction is governed indirectly by the IFAC through SMO2. As IFAC member country, IAI must comply with these regulations. For this, IAI-KAPd has worked to adopt IFAC?s standard by developing Indonesian education standards (SPAI). SPAI preparation is filled with the issue of institutional domination, considering the members of committee involved. One public university that has been eminently known by academics to lead accounting education through SNA and JRAI, also seems to be dominant in the process of SPAI development. This university is strong with its masculine “mainstream” approach in building accounting knowledge.

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