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18 The Ecological Value Based Learning

in Green Accounting Education

Fibriyani Nur Khairin, Eko Ganis Sukoharsono, Roekhudin, Bambang Hariadi

ABSTRACT

PURPOSE

Value can be interpreted as something that is important to us and that motivates us. Education is a way to integrate
certain values with students. hence, the aim of this study is to explore the ecological value-based education of
accounting education in higher education.

STUDY DESIGN/METHODOLOGY/APPROACH

Qualitative research with interpretive paradigm and ecophenomenology approach used to uncover the form of green
accounting education. The form of accounting education will be revealed through the viewpoints of accountant
educators who are concerned in the field of green accounting or sustainability accounting.

FINDINGS

This research reveals values that can be integrated into green accounting education, such as the value of love and
honesty. A conservation concept was found to be the basis for understanding how the implementation of ecological
value-based learning in the accounting education process. These values can present the aspect of spirituality in
accounting education process that can ultimately deliver the accountants to have awareness and pro-environment
behavior.

ORIGINALITY/VALUE

This study is expected to contribute to the development of green accounting education in Indonesia which emphasizes
value-based learning with integrated ecological values in the education process. So that better quality of green
accounting education can be presented, which is one of the main elements of the Institute of Indonesian Chattered
Accountants as a foundation in order to optimize the inclusive role of accountants in supporting the implementation
of SDGs. Furthermore, future research may try to build a green accounting curriculum that integrates these values so of
learning will present accountant who has an awareness of sustainability issues.

Keywords
Ecophenomenology, Green Accounting Education, Sustainability, Value-Based Education

International Conference on Sustainability 113
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