SWOT Analysis and Development of Culture-Based Accounting Curriculum Model


Authors : Tri Handayani Amaliah, Amir Lukum

Volume/Issue : Volume 4 - 2019, Issue 8 - August

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://bit.ly/2NPK9EZ

This study aimed at designing a culturebased accounting curriculum model. The data were collected through in-depth interview, a document study, and focus group discussion (FGD). This study was a qualitative study using phenomenology approach. The use of SWOT analysis in this study was intended to find out the strengths, weaknesses, opportunity, and threats faced by the Accounting Study Program of Universitas Negeri Gorontalo in implementing the culture-based accounting curriculum. This study found that the culture-based accounting curriculum was founded on the national and local culture implemented through integrated monolithic system. The teaching of local cultural values and the values of Pancasila were not supposed to be implemented only in a particular subject; preferably, it should be integrated on other relevant accounting subjects. The design of this culturebased accounting curriculum was focused on inside and outside the classroom learning process. The SWOT analysis showed that the internal aspect (strength) was larger than the weakness aspect. On the one hand, the opportunity aspect was also more significant than the threat aspect. Universitas Negeri Gorontalo was within the first quadrant, which means that the culture-based accounting curriculum should be strengthened through the curriculum content and the presented learning process. It was expected that this developed curriculum would enrich the accounting curricula in Indonesia as one of the strategy for higher education to shape the character of the students as citizens with good morale and positive characteristics. This culture-based accounting curriculum was also an answer to the accounting community to solve many ethical breaches committed by an accountant today.

Keywords : Accounting, Culture, Qualitative, SWOT.

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