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

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.

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Publication Details

Journal
Australasian Accounting Business and Finance Journal
Published
2025-07-30
DOI
https://doi.org/10.14453/aabfj.v19i3.07
Primary Topic
Muon and positron interactions and applications
Type
article
Field-Weighted Citation Impact
0.00
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article

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

Australasian Accounting Business and Finance Journal
Muon and positron interactions and applications
article

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

article en

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.

Australasian Accounting Business and Finance JournalVol. 19(3)
Universitas Airlangga (ID)
Openalex Percentile: Top 49%
Muon and positron interactions and applications
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Is Critical Accounting Research Acceptable in an Indonesian University? Insight from Gramsci's Perspective · Australasian Accounting Business and Finance Journal (2025) | TGRS Research Map | TGRS