Trinity: Accounting education from a Christian perspective

Abstract

This study aims to explore accounding educatos’ consciousness and understanding regarding accounting education from the perspective of Christian spiritual intelligence. Accordingly, we use a phenomenological approach as the research method. Data is generated through conducting in-depth interviews using epoche to several informants (lecturers of a university in Palangkaraya, Central Kalimantan Province). Data is then analyzed using the transcendental phenomenology approach. The results demonstrate that each informant has spiritual intelligence or divine consciousness. They also expect that these divine or spiritual values can be integrated into current accounting education to enable future accounting graduates not to be misguided when entering the professional lives and applying their knowledge. We also find three (3) values or meanings contained in Christian spiritual values, namely: fear of God, integrity (a reflection) of God, and heaven. Accountants will exhibit these three values if their education already have divine or spiritual values. In sum, our study underscores the importance of integrating spiritual values into the existing courses, not only ethics-related ones, but also accounting-related ones.

Keywords

• trinitas
• akuntansi pendidikan
• kristiani