The imperialism-education nexus in the context of contemporary globalisation: the accounting textbooks adopted in Indonesia

This paper examines accounting textbooks used in Indonesia to understand the imperialism-education nexus in the contemporary setting. The study is informed by the critical lens of postcolonial theory. In particular, the notions of mimicry and hybridity, comprador class and silencing subaltern groups have been used to shed light on the effect of cognitive imperialism on accounting education in Indonesia. The analysis is also guided by Asia as Method to situate the study into its contextual spheres. Pursuing this, the study conducted interviews with individuals involved in the production of accounting textbooks and accounting educators. Insights from the interviews reveal that through mimicry, the legacy of colonisation has continually manifested in Indonesian accounting education. The training of accountants has continued to use ‘instruments’ central to the development and perpetuation of the perceived superior ethical values. This process is advanced and disciplined by the comprador class who actively promote the superiority of capitalism, while also assisting them to suppress the alternatives that are more aligned with the local based-entities. This situation has influenced the majority of our participants whereby they have considered the traditional accounting logic as the nature of the subject.