Vocational Accounting Education: Are We Producing Labours or Architects of Civilization?

摘要

The aim of this article is to shed light on how vocational accounting education can produce architects, not mere labors of civilization. By applying dialogic learning process in six classes consisting 180 students, which implies placing love, humility, faith, and hope as base of education values for a year in a vocational accounting institution, notes of participation process were taken, and outcome was recorded qualitatively. The result shows that vocational studies which are usually regarded as mere producers of labors; a term now commonly known as factory teaching institution, is a misguided concept. The essence of education in any kind of study be they academics or vocational, is the same. It is the transfer of values, knowledge, and skill. Thus, the ability to apply accounting knowledge, will be enhanced if students are taught to be contextually and spiritually, not just rationally aware. The creation of applied accounting can only bring welfare to civilization if accounting is created with values suited to the user's belief and local wisdom.