ERIC Number: EJ1488369
Record Type: Journal
Publication Date: 2025
Pages: 16
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-1476-7724
EISSN: EISSN-1476-7732
Available Date: 0000-00-00
The Imperialism-Education Nexus in the Context of Contemporary Globalisation: The Accounting Textbooks Adopted in Indonesia
Irsyadillah Irsyadillah1; Alhashmi Aboubaker Lasyoud2; Imam Arafat3; Walaa Wahid ElKelish4
Globalisation, Societies and Education, v23 n4 p1064-1079 2025
This paper examines accounting textbooks used in Indonesia to understand the imperialism-education nexus in the contemporary setting. The study is informed by the critical lens of postcolonial theory. In particular, the notions of mimicry and hybridity, comprador class and silencing subaltern groups have been used to shed light on the effect of cognitive imperialism on accounting education in Indonesia. The analysis is also guided by Asia as Method to situate the study into its contextual spheres. Pursuing this, the study conducted interviews with individuals involved in the production of accounting textbooks and accounting educators. Insights from the interviews reveal that through mimicry, the legacy of colonisation has continually manifested in Indonesian accounting education. The training of accountants has continued to use 'instruments' central to the development and perpetuation of the perceived superior ethical values. This process is advanced and disciplined by the comprador class who actively promote the superiority of capitalism, while also assisting them to suppress the alternatives that are more aligned with the local based-entities. This situation has influenced the majority of our participants whereby they have considered the traditional accounting logic as the nature of the subject.
Descriptors: Foreign Countries, Accounting, Textbooks, Foreign Policy, Business Education, Colonialism, Postcolonialism, Higher Education
Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Indonesia
Grant or Contract Numbers: N/A
Author Affiliations: 1Department of Economics Education, Universitas Syiah Kuala, Banda Aceh, Indonesia; 2Department of Accounting, University of Arkansas at Pine Bluff, Pine Bluff, AR, USA; 3Department of Accounting and Financial Management, University of Portsmouth, Portsmouth, UK; 4Department of Accounting, University of Sharjah, Sharjah, UAE

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