"Sususaya” in Research Methodology: A Form of Internalization of Multiparadigms in Accounting Research

Penulis

  • Eliza Noviriani Politeknik Negeri Sambas

DOI:

https://doi.org/10.30736/jpensi.v8i2.1573

Abstrak

This study internalized multiparadigm accounting research using dialogic learning methods to create "new accounting" thinking. Dialogic learning in research methodology courses to explore students' imagination, cognitive dissonance, and critical thinking. Student awareness that the accounting research paradigm is not just on one form. Students realize that data must be presented in any research, regardless of the paradigm used. Students succeeded in sparking a "new accounting" research idea that had not been carried out in the past. This article provides an alternative method of dialogical learning in research methodology courses. Through the dialogical learning method, the internalization of the accounting research paradigm can awaken the imagination, cognitive dissonance, and critical thinking of students to produce a "new accounting" concept.

 

Referensi

G. Burrell and G. Morgan, Sociological Paradigms and Organisational Analysis. Routledge, 2017. doi: 10.4324/9781315242804.

W. F. Chua, “Radical Developments in Accounting Thought,” The Accounting Review, vol. 61, no. 4, pp. 601–632, 1986, [Online]. Available: http://www.jstor.org/stable/247360

I. Triyuwono, “”Mata Ketiga”: Sè Laèn, Sang Pembebas Sistem Pendidikan Tinggi Akuntansi,” Jurnal Akuntansi Multiparadigma, Apr. 2010, doi: 10.18202/jamal.2010.04.7077.

I. Triyuwono, “Makrifat,” Metode Penelitian Kualitatif [dan Kuantitatif] untuk Pengembangan Disiplin Akuntansi. Simposium Nasional Akuntansi,(September), pp. 1–15, 2013.

“Paradigma_Nusantara”.

E. Noviriani, “EKSPLORASI KECERDASAN DAYA JUANG (ADVERSITY QUOTIENT) MAHASISWA AKUNTANSI DALAM TINJAUAN FENOMENOLOGI,” Sebatik, vol. 25, no. 2, pp. 418–425, Dec. 2021, doi: 10.46984/sebatik.v25i2.1670.

B. Apostolou, N. T. Churyk, J. M. Hassell, and L. Matuszewski, “Accounting education literature review (2022),” Journal of Accounting Education, vol. 63, p. 100831, Jun. 2023, doi: 10.1016/J.JACCEDU.2023.100831.

P. Archel, F. Carrasco, M. A. García-Benau, and C. Larrinaga, “Intellectual engagements of accounting academics: The ‘forecasted losses’’ intervention,’” Critical Perspectives on Accounting, vol. 86, p. 102359, Jul. 2022, doi: 10.1016/J.CPA.2021.102359.

S. Pazzi and E. Svetlova, “NGOs, public accountability, and critical accounting education: Making data speak,” Critical Perspectives on Accounting, p. 102362, Sep. 2021, doi: 10.1016/J.CPA.2021.102362.

L. Bäulke, N. Eckerlein, and M. Dresel, “Interrelations between motivational regulation, procrastination and college dropout intentions,” Unterrichtswissenschaft, vol. 46, no. 4, pp. 461–479, Dec. 2018, doi: 10.1007/s42010-018-0029-5.

J. R. Dunn and M. E. Schweitzer, “Feeling and believing: the influence of emotion on trust.,” J Pers Soc Psychol, vol. 88, no. 5, pp. 736–48, May 2005, doi: 10.1037/0022-3514.88.5.736.

Y. H. Park, T. Y. Paik, and J. H. Koo, “Effect of Student Activity Participation on Accounting Education,” Journal of Open Innovation: Technology, Market, and Complexity, vol. 5, no. 3, p. 40, Sep. 2019, doi: 10.3390/JOITMC5030040.

H. M. Al-Hattami, “Understanding perceptions of academics toward technology acceptance in accounting education,” Heliyon, vol. 9, no. 1, p. e13141, Jan. 2023, doi: 10.1016/J.HELIYON.2023.E13141.

E. F. Lusiono and E. Noviriani, “Menumbuhkan Jiwa Sherlock Holmes Seorang Calon Akuntan,” Journal of Applied Accounting and Taxation, vol. 4, no. 1, pp. 28–38, Mar. 2019, doi: 10.30871/jaat.v4i1.1111.

N. Chabrak and R. Craig, “Student imaginings, cognitive dissonance and critical thinking,” Critical Perspectives on Accounting, vol. 24, no. 2, pp. 91–104, Mar. 2013, doi: 10.1016/J.CPA.2011.07.008.

G. Boyce and S. Greer, “More than imagination: Making social and critical accounting real,” Critical Perspectives on Accounting, vol. 24, no. 2, pp. 105–112, Mar. 2013, doi: 10.1016/J.CPA.2012.06.002.

T. Hammond, D. W. Streeter, and S. Musundwa, “Using qualitative research to effect change: African/American accountants in Black and White,” Critical Perspectives on Accounting, vol. 89, p. 102358, Dec. 2022, doi: 10.1016/J.CPA.2021.102358.

A. Kamayanti, “Vocational Accounting Education: Are We Producing Labours or Architects of Civilization?,” in Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019), Paris, France: Atlantis Press, 2020. doi: 10.2991/aebmr.k.200415.038.

A. Kamayanti, “Fobi(A)Kuntansi: Puisisasi Dan Refleksi Hakikat,” Jurnal Akuntansi Multiparadigma, vol. 7, no. 1, Apr. 2016, doi: 10.18202/jamal.2016.04.7001.

M. A. Rahman, “Acceptance level of online coaching- a qualitative study on online entrepreneurship ideation classes; case study of a private university,” Jurnal Penelitian Ekonomi dan Akuntansi JPENSI, vol. 7, no. 1, p. 145, Feb. 2022, doi: 10.30736/ja.v7i1.1028.

Luky Patricia Widianingsih, “Pendidikan Dialogis nan Membebaskan: Kajian bagi Pendidikan Akuntansi (Kritis),” Jurnal Pendidikan Akuntansi & Keuangan, vol. 9, no. 2, 2021.

W. Hariyanto, R. Arizanda R, and L. Mursyidah, “SAINS AKUNTANSI CINTA?: PENDEKATAN DIALOGIS PADA MAHASISWA AKUNTANSI,” GREENOMIKA, vol. 3, no. 1, pp. 49–55, Dec. 2021, doi: 10.55732/unu.gnk.2021.03.1.7.

Unduhan

Diterbitkan

2023-06-23

Terbitan

Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

Bagian

Artikel

Lisensi

Hak Cipta (c) 2023 Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI)

Creative Commons License

Artikel ini berlisensi Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.