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Is Critical Accounting Research Acceptable in an Indonesian University? Insight from Gramsci's Perspective

Authors: Jordan Hotman Ekklesia Sitorus orcid logo (University of Airlangga, Indonesia) , Hamidah Hamidah (University of Airlangga, Indonesia) , Tjiptohadi Sawarjuwono (University of Airlangga, Indonesia)

  • Is Critical Accounting Research Acceptable in an Indonesian University? Insight from Gramsci's Perspective

    Article

    Is Critical Accounting Research Acceptable in an Indonesian University? Insight from Gramsci's Perspective

    Authors: , ,

Abstract

This study aims to investigate whether or not critical accounting research is fully accepted within universities in Indonesia. To support this goal, we conducted interviews with several editors of critical accounting journals. In the analytical aspect, we drew on Antonio Gramsci's thoughts on the concept of hegemony. The results show that critical accounting research has not been fully accepted, especially in the university environment. Intimidation and removal of positions are carried out by authorities who have a closed mindset towards accounting research. Therefore, we recommend that critical accounting research be developed outside the university environment. In addition, critical accounting researchers should form alliances to defend the interests of their oppressed colleagues.

Keywords: Gramsci, Critical Accounting Research, Indonesian University

How to Cite:

Sitorus, J. H., Hamidah, H. & Sawarjuwono, T., (2025) “Is Critical Accounting Research Acceptable in an Indonesian University? Insight from Gramsci's Perspective”, Australasian Accounting Business and Finance Journal 19(3): 7, 127–153. doi: https://doi.org/10.14453/aabfj.v19i3.07

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Published on
2025-07-30

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CC BY-NC-SA 4.0