Transforming Accounting Education Through Educators’ Consciousness: A Theatrical Perspective

Ari Kamayanti



Objective – Study aims to portrait how changes in accounting education should start with ac-counting educators’ consciousness and how to trigger this consciousness.


Design/methodology – This study offers alternative perspective to enhance accounting education through educators’ consciousness. This study took place in ACURA that was established in May 1986 in Surabaya by a group of public state university lecturers. By employing a qualitative approach namely dramaturgical interventionism study in a private university, the changes of accounting lecturers consciousness were observed and presented.


Results – It is found that educators’ consciousness is necessary to change the course of accounting education to be geared for civilization. The most important trait that an accounting education has is a continuously critically conscious (3C) character.  However, the critical consciousness is only part that will make up ‘self’ consciousness.


Research limitations/implications – This findings could be transferrable to other institutions with similar context.  This also opens up another door to further research, especially one that is applicative in nature.


Qualitative Approach; Accounting Educators’ Consciousness; Dramaturgical Interventionism

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Syiah Kuala University
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