Course unit title

Philosophy of Science

Course unit code

PHE803

Type of course unit (compulsory, optional)

Compulsory

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

First cycle of doctoral

Year of study when the course unit is delivered

(if applicable)

2021/2022

Semester/trimester when the course unit is delivered

1st semester of Doctoral Study

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)
  1. Prof. Tjiptohadi Sawaryuwono, SE., Mcom., Ph.D., Ak., CA., CPA
  2. Prof. Bagong Sujanto.
  3. Dr. Goddess Normawati

Learning outcomes of the course unit
  1. Students are able to formulate the philosophy of accounting and its relations to other sciences 
  2. Students are able to have a wise attitude in developing cognition and implementing science holistically and humanistically 
  3. Students are able to articulate the philosophical concepts of accounting science in the development of accounting science (P4).

Mode of delivery (face-to-face, distance learning)

Distance learning (Using AULA UNAIR)

Prerequisites and co-requisites (if applicable)

Course content
  1. Scope of philosophy of science
  2. History of the development of science
  3. Materials for scientific thinking
  4. Mainstream and Non-Mainstream research models
  5. Relationship between Science and Technology
  6. Science in Moral, Social and Political Perspectives
  7. Paradigm of social science
  8. Impact of change of thinking in research in accounting
  9. Radicals in thought accounting: interpretive
  10. Paradigms and their relation to the development of accounting thinking

Recommended or required

reading and other learning resources/tools
  1. Burell, G. and Morgan, G. 2019. Sociological Paradigms and Organizational Analysis. New York: Routledge.
  2. Chua, WF 2019. Radical developments in accounting thought? Reflections on positivism, the impact of rankings and research diversity. Behavioral Research in Accounting, 31(1), pp. 3-20.
  3. Chua, WF 1986. Radical Developments in Accounting Thought. Accounting Review, 61(4), pp. 601-631.
  4. Chua, WF 1986. Theoretical Constructions of and by the Real. Accounting, Organizations and Society, 11(6), pp. 583-598.
  5. Mir, R., Willmott, H. and Greenwood, M. 2016. The Routledge Companion to Philosophy in Organization Studies. New York: Routledge.
  6. Helin J., Hernes, T., Hjorth, D. and Holt, R. 2014. Oxford Handbook of Process Philosophy and Organization Studies. Oxford: Oxford University Press.
  7. Denzin, N. K. and Lincoln, Y. S. (2005). Handbook of qualitative research. London: Sage Publications.
  8. Related article journal regarding philosophy

Planned learning activities and teaching methods

Lectures

Structured Assignments

Individual Assignments

Language of instruction

Indonesian 

Assessment methods and criteria

Presentation and Discussion (30%)

Midterm examination (35%)

Final examination (35%)