Educational Philosopy

The educational philosophy of the Accounting Undergraduate Program at the Faculty of Economics and Business, Udayana University, is grounded in the educational philosophy of Udayana University, as embodied in the motto “Taki-Takining Sewaka Guna Widya,” which means that every member of the academic community is obligated to pursue knowledge and virtue. This philosophy reaffirms a commitment to wholeheartedly dedicating oneself to the beneficial application of knowledge for the welfare of society. The concepts of “virtue” and “knowledge” are understood as a driving force to produce high-quality individuals—that is, educated people who are devout to God Almighty, possess noble character, are knowledgeable, competent, creative, independent, democratic, and responsible. In the context of accounting education, this philosophy is realized through a competency-based, student-centered learning process that integrates integrity, professionalism, technological literacy, ethics, and a commitment to sustainability and good governance. The program emphasizes tangible contributions to society and the business world as a manifestation of the Tri Dharma of Higher Education, so that graduates are able to play an active role as competent and competitive future accountants at both the national and international levels while remaining grounded in the values of Balinese local wisdom.