MODEL PENGEMBANGAN KURIKULUM DAN STRATEGI PEMBELAJARAN PENDIDIKAN TINGGI AKUNTANSI BERBASIS SOSIOLOGI KRITIS, KREATIVITAS, DAN MENTALITAS

Abstract

Curriculum of accounting in higher education level in Indonesia has
been stagnant, static, and materiality oriented. It is said to be static
because the curriculum does not contain creativity aspect. Furthermore,
mentality values, such as honesty and fairness are still hardly found in
the curriculum.
The development of critical sociology, creativity, and mentality-based
curriculum must be supported by strategy that not only consists of
theoretical explanation, but also innovative learning strategies. An
innovative learnings strategy helps creativity involving student directly in
the whole learnigs process.