Discovering Undiscovered Accounting Within and Without Paradigm(s)
Do you remember how you were as a child?
Children see the world with amazement as everything is new and inspiring for them. Their sparkling eyes are windows to the universe. Their never ending curiousity enables knowledge to pour in without filtration. Children are fearless as they venture into the unknown. They welcome everything with high learning spirit tirelessly. They embrace their quest with laughter, joy, tears, alive!
What happen now?
As we grow older, our beliefs are formed. How we seek knowledge is bounded by common acceptance. We then see and choose what is “wrong” and what is “right”. We tread carefully upon finding of knowledge. We accept knowledge as ‘knowledge’ as long as it fits our belief. Therefore from that moment onwards, we are trapped in our chosen belief, our paradigm!
Of course, this is completely acceptable. We must, however, be aware that when we are too fixated in our own box, we deny what could be the “right” knowledge within other beliefs- outside our safe comfortable box. Similarly, accounting, as knowledge, has been regarded in the same fashion. The “right” and the “wrong” accounting are in fact products of our search within and without paradigm respectively. As a result, we reduce the possibility of discovering other “right” accounting for we pride blindly in our established knowledge.
Through Multiparadigm Accounting, University of Brawijaya (UB) Postgraduates Program has opened up several boxes of paradigms. We cherish our richness by appreciating various beliefs. In the 4th UB International Consortium on Accounting, we have asked you to dance with us to various music to honour different paradigms. Multiparadigm accounting enables each and every one to discover “right” accounting. Every accounting is right within each paradigm.
But now, we elevate the level of celebration…
This time, in the 5th UB International Consortium on Accounting (5UBICON), we humbly ask you to re-live the spirit of the fearless joyful learning child. We ask you to see how accounting can be obtained not just within a paradigm, but also without one.
This time, we ask you to understand that every paradigm is a box; a trap that in many ways hinder us to see beyond our wall. We want to take your hands and fly away from this confinement .
This time, we would like to take you out to a long-forgotten adventure of quest- the one that needs love of doing, beauty of persistence and even more, bravery to accept the unfamiliar as well as to stand within and without surrounding fence of predetermined belief.
This time, with such freedom we will ask you to open up, discover new accounting , create new accounting within your accepted assumptions, within your paradigm, be it positive, interpretive, critical, postmodern or spiritual, or without any of them; any wall; and employ the vivacity of a child to enjoy every minute in the searching. We will embrace emancipation by welcoming every finding with fascination and appreciation.
The undiscovered is waiting to be discovered… Would you help us to take this challenge?