Author(s): M. Irfan Tarmizi
Purpose: This research aimed to reconstruct main components (educational objectives, educators and students, educational curriculum, educational methods, and educational contexts) of the AE (Accounting Education) system in MHEIs (Muhamadiyah Higher Education) based on the framework of KHAD’s (K.H. Ahmad Dahlan) educational thinking construction. Design/methodology/approach: This research chose a qualitative approach in order to explore and see reality and problems of AE in MHEIs as a whole and deep. The new theory referred to in this research is the critical theory of “Awareness to Act” by KHAD. KHAD’s theory of “Awareness to Act” was used to analyze the data through three steps, namely (1) reality description analysis; (2) critical awareness reflexivity analysis; and (3) contextual-textual-contextual action analysis. Findings: The implementation has not been clearly illustrated, both in the curriculum structure and content. Social awareness education inherited from KHAD's thought and practice has not been widely touched by actors involved in AE at MHEIs. Islamic studies in the accounting discipline are still rarely done by most of the accounting educators in the AE environment at MHEIs. More efforts are needed to promote Islamic studies so as to create accounting concepts or theories that have Islamic spirit for realizing progressive Islamic accounting education. Generally, AE in MHEIs as part of Indonesia’s AE can affect and complete each other. This will lead to successful and developing Indonesia's AE in accordance with Indonesian culture. Originality/value: No previous study investigate the Reconstruction Of Accounting Education Based On "Awareness Of Action" K.H. Ahmad Dahlan.