SYLLABUS

Course : Accounting Sociology

Program : Master in Accounting, Faculty of Economics and Business, University of Brawijaya
Credits : 3 credit points
Lecturer : Yeney Widya P., DBA., Ak., CA.

COURSE DESCRIPTION

This course describes about accounting in the broader context as well as theories in sociology
from different perspectives. This is in line with the uniqueness of Postgraduate Program in
Accounting, Department of Accounting, Faculty of Economics and Business, University of
Brawijaya, which is utilizing the concept of Multiparadigm, namely positivistic, interpretive,
critical, and postmodern paradigms in every single angle of teaching and learning process. The
broader understanding of accounting may drive students to be an open-minded, creative,
tough, independent learner, and God-conscious human being.

LEARNING OBJECTIVES

The main objectives of this course are:

1. To give understanding of sociological thoughts from several sociologists in the past and in
the current era.
2. To fiigure out sociology in different paradigms and theories produced from each paradigm.
3. To present clearly the relationship between sociological context and accounting practices.
4. To deliver the importance of sociology in understanding accounting in the social, cultural,
economical, and political context.
5. To produce graduates with high sense of entrepreneurship as the main aim of
University of Brawijaya to be a world class entrepreneurial university, as well as high
pride of acquiring local content of Indonesian uniqueness during the learning
process.

LEARNING METHODS

In order to achieve the targeted learning objectives, the course is delivered by utilizing several
methods, such as cognitive exercise (olah pikir), sensitivity exercise (olah rasa) and spiritual
exercise (olah batin). These methods are used in each week meeting. The descriptions of learning
methods of each exercise are as follows.

1. Cognitive exercise (olah pikir)

a. Lecturing
b. Students presentations in group, which must include several parts, i.e.:
 Each week material or chapter (can be seen on the next part of this syllabus)
 Short movie or video presentation with any kind of theme related to the material or
chapter discussed.
 Discussions based on the short movie or video connected with the relevance of the
material.

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  Relevant current case study or issue discussed with class members.
c. Question and answer sessions between lecturer and students, as well as between students.
d. Review of articles selected by the group according to the references listed in this syllabus.

2. Sensitivity exercise (olah rasa)

a. Diary writing, conducted each week for one semester with the content of (but not limited
to), for example:
 What have been learnt during that week’s class.
 Preparation for class or group presentation.
 Interesting experience during the learning process, and
 Any kind of personal psychological changes experienced after conducting the course.
This diary must be submitted at the end of the semester along with the final exam.

b. Essay writing, conducted two times in a semester with the topics proposed by the
lecturer, which may include the students’ experiences after watching particular:
 Movies.
 Music video clips.
 TV programs.
 Books.
 Articles, etc.
related to accounting sociology materials.

c. Arts making, with the products such as:

 Song.
 Poetry or rhymes.
 Painting or drawing.
 Photographs.
 Short novel.
 Clippings.
 Caricature, etc.
assigned once in a semester, with the major topic of materials discussed in the course.

3. Spiritual exercise (olah batin)

a. Accustom the students to pray before and after the class to remember the existence of
God. The prayers must be delivered by each student in the class based on his or her own
believe or religion.
b. Discuss one verse or clause or ayat in the Holy Book (Holy Qur’an or Holy Gospel or
other) relevant to the material at the end of each class in order to drive the consciousness
of the students to live life on the right track. This class activity is also conducted by each
student in the class interchangeably.

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 STUDENTS’ TARGETED COMPETENCE

At the completion of the course, students are expected to have:

1. Intellectual competence
A comprehensive understanding about sociology and its relatedness with the development of
accounting as well as the accounting profession.

2. Critical competence
The ability to analyse critical points in life and search for the solutions, when necessary, in
order to create harmony and betterments in real situations or cases, especially those related
to accounting.

3. Intuitive competence
The skill to express feelings, emotions and thoughts owned related to particular issues,
especially in the field of sociology and accounting.

4. Spiritual competence
A capability to continuously and consistently remember about the existence of God as well
as the Holy Book and use it as a basis to run daily activities, combined with knowledge have
been learnt so far.

EVALUATION OR GRADING SYSTEM

The evaluation or grading system used in this course is based on these criteria:

1. Class participations : 15%

2. Individual assignment (diary writing, essay writing, and arts making) : 20%
3. Group presentation : 15%
4. Middle test : 25%
5. Final test : 25%

Each assignment given to students has to be submitted on time based on the agreed schedule
between the students and the lecturer. Any kind of lateness or incompleteness of assignment will
cause a reduction of the mark. Students are also obliged to be active in any class discussions by
delivering their personal thoughts or opinions. The middle or final test may be conducted in the
format of in class or take home exam, with one of the assignments is article review. The articles
are provided by the lecturer.

The conversion of score mark to letter mark is as under:

Score Mark Letter Mark Points

80-100 A 4
75-79 B+ 3.5
70-74 B 3
65-69 C+ 2.5
55-64 C 2
50-54 D+ 1.5
45-49 D 1

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 REFERENCES

Allen, PW & Ennis, KL 2010. CPAs’ Political Ideology and Rule-Based Moral Reasoning.
Proceedings of the Academy of Accounting and Financial Studies, Vol. 15, No. 1, New Orleans.
Baker, CR 2005. What is the Meaning of “The Public Interest”? Examining the Ideology of the
American Public Accounting Profession. Accounting, Auditing & Accountability Journal, Vol.
18, No. 5, pp. 690-703.
Carruthers, BG & Espeland, WN 1991. Accounting for Rationality: Double-Entry Bookkeeping
and the Rhetoric of Economic Rationality. The American Journal of Sociology, Vol. 97, No. 1,
July, pp. 31-69.
Chapman, CS, Cooper, DJ & Miller, PB 2009. Accounting, Organizations & Institutions: Essays in
Honour of Anthony Hopwood. Oxford University Press, New York.
Chatman, JA 1991. Matching People and Organizations: Selection and Socialization in Public
Accounting Firms. Administrative Science Quarterly, Vol. 36, pp. 459-484.
Collier, PM 1999. The Power of Accounting: A Field Study of Local Financial Management in A
Police Force. Aston Business School Research Papers, December.
Cuff, EC, Sharrock, WW & Francis, DW 1998. Perspectives in Sociology, 4th edition. Routledge,
London and New York.
Dawyer, PG & Alon, A 2008. In Whose Interests? An Examination of the Professional Ideology
Revealed in the AICPA’s State Cascade Project. Accounting and the Public Interest, Vol. 8, pp.
77-93.
Denis, A & Kalekin-Fishman, D 2009. The ISA Handbook in Contemporary Sociology. Sage
Publications Ltd., London.
Hopwood, AG 2007. Whither Accounting Research? The Accounting Review. Vol. 82, No. 5, pp.
1365-3174.
Loyal, S 2003. The Sociology of Anthony Giddens. Pluto Press, London.
Marques, PA & Pereira, JA 2009. Ethical Ideology and Ethical Judgments in Portuguese
Accounting Profession. Journal of Business Ethics, Vol. 86, pp. 227-242.
McKernan, JF & MacLullich, KK 2004. Accounting, Love and Justice. Accounting, Auditing and
Accountability Journal, vol. 17, no. 3, pp. 327-360.
Mennicken, A, Miller, P & Samiolo, R 2008. Accounting for Economic Sociology. Economic
Sociology: The European Economic Newsletter, Vol. 10, No. 1, pp. 3-7.
Miller, P 2007. Management Accounting and Sociology. Handbook of Management Accounting
Research. Elsevier Ltd.
Molisa, P 2011. A Spiritual Reflection on Emancipation and Accounting. Critical Perspectives on
Accounting, vol. 22, pp. 453-484.
Ritzer, G & Goodman, DJ 2012. Teori Sosiologi: Dari Teori Sosiologi Klasik Sampai Perkembangan
Mutakhir Teori Sosial Postmodern. Kreasi Wacana Offset, Bantul.
Roslender, R 1992. Sociological Perspectives on Modern Accountancy. Routledge, London and New
York.
Sharrock, W, Hughes, JA & Martin, PJ 2003. Understanding Modern Sociology. Sage Publications
Ltd., London.
Other relevant and interesting books, articles, and study materials.

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 LECTURING SCHEDULES

Week Discussed Materials References

1 Syllabus and introduction to course materials Syllabus
2 Introduction to sociology Ritzer, Roslender, Sharrock,
Denis & Kalekin
3 Classic, modern and postmodern sociology Ritzer, Roslender, Sharrock,
Denis & Kalekin
4 Accounting sociology: The profession  Roslender: Chapter 1
 Baker, Dawyer, Marques
5 Contemporary Accounting Roles  Roslender: Chapter 2
 Carruthers, Collier,
McKernan
6 Accountants’ Work Experience  Roslender: Chapter 3
 Baker, Dawyer, Marques
7 Accountancy and Ideology  Roslender: Chapter 4
 Allen, Baker, Dawyer,
Marques
8 Middle test -
9 Financial Accounting  Roslender, Chapter 5
 Collier
10 Management Accounting  Roslender, Chapter 6
 Miller
11 Finance  Roslender, Chapter 7
 Collier
12 Auditing  Roslender, Chapter 8
 Chattman
13 Summary and Conclusions Roslender, Chapter 9
14 Review of articles – Part 1 Students’ selected articles
15 Review of articles – Part 2 Students’ selected articles
16 Final test -