Dinamika Akuntansi Keuangan dan Perbankan
Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014

GLOBALISASI EKONOMI: KORPORATISASI PERGURUAN TINGGI (PERAN AKUNTANSI DALAM TINJAUAN TEORI KRITIS HABERMAS)

Sri Pujiningsih (Unknown)



Article Info

Publish Date
07 Jan 2015

Abstract

The objective of this paper is to discourse critical paradigm to respond economic globalization, especially in higher education liberalization.  Higher Education liberalization is employed by World Trade Organization (WTO), firstly  is introduced concept of higher education corporatization. Corporatization is one of implementation strategy of New Public Management (NPM) in public sector.  This paper based on results of case study in one of Perguruan Tinggi Negeri Badan Layanan Umum (PTN BLU). PTN BLU is an example of NMP implementation. NPM is campaigned by International Institution such as World Bank (WB) and Internationally Monetary Fund (IMF). WB, IMF, and WTO use accounting as  a surveillance system. In  Habermas’s Critical Theory perspective,  higher education corporatization is lifeworld moneterization, with accounting as steering media. The effects of that are social pathologies, they are loss of meaning, anomie, and psychopathology. Loss of  meaning in higher education as a knowledge development institution, that dedicate to humanism has transform a corporate, that produce knowledge based economy (KBE) according to market demand.  Losses of academician identities, psychological disease are other examples of social pathologies. Keywords: Habermas, corporatization,  lifeworld, BLU, social pathology

Copyrights © 2014






Journal Info

Abbrev

fe9

Publisher

Subject

Economics, Econometrics & Finance

Description

Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental ...