Article Sidebar

Download
PDF
Statistic
Read Counter : 0 Download : 0

Main Article Content

Abstract

Purpose: This study aims to evaluate the effectiveness of basic accounting training developed through the Community Accounting School approach for administrators of cooperatives, foundations, and community organizations at the grassroots level. The primary focus is to understand how this training contributes to improving accounting literacy, financial transparency, and institutional accountability.


Research Design and Methodology: This study uses a Systematic Literature Review (SLR) approach by critically examining findings from various relevant scientific articles, both national and international. The analytical framework is based on the Community of Practice (CoP) approach, which emphasizes the importance of collaborative and contextual learning within communities of practitioners.


Findings and Discussion: The main findings indicate that accounting literacy in community organizations remains low, which has a negative impact on their financial management. Practical accounting training, such as cash recording and simple report preparation, has been proven to increase awareness of transparency and shape a culture of collective accountability. The social and participatory learning process strengthens the community's identity as an entity capable of managing its finances independently.


Implications: This study provides practical contributions to local governments, educational institutions, and community empowerment agencies in developing more adaptive training programs based on local needs. The Community Accounting School model offered can be widely replicated to strengthen community institutional capacity sustainably.

Keywords

accounting literacy community accounting school community of practice institutional empowerment financial management

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Muslim, M., Sonjaya, Y., & Prasetianingrum, S. (2025). Community Accounting School: Basic accounting training for administrators of cooperatives, foundations and community organizations. Advances in Community Services Research, 3(2), 50–62. https://doi.org/10.60079/acsr.v3i2.628
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Apostolou, B., Dorminey, J. W., & Hassell, J. M. (2020). Accounting education literature review (2019). Journal of Accounting Education, 51, 100670. https://doi.org/https://doi.org/10.1016/j.jaccedu.2020.100670
  2. Apostolou, B., Dorminey, J. W., Hassell, J. M., & Hickey, A. (2019). Accounting education literature review (2018). Journal of Accounting Education, 47, 1–27. https://doi.org/10.1016/j.jaccedu.2019.02.001
  3. Araque, L. Y. (2025). Volunteer Management in Non-Profit Organizations: Experience of Huellas Foundation in Medellín, Colombia. Administrative Sciences, 15(3), 77. https://doi.org/10.3390/admsci15030077
  4. Camargo Benavides, A. F., & Ehrenhard, M. (2021). Rediscovering the Cooperative Enterprise: A Systematic Review of Current Topics and Avenues for Future Research. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 32(5), 964–978. https://doi.org/10.1007/s11266-021-00328-8
  5. Czech, K., Ochnio, L., Wielechowski, M., & Zabolotnyy, S. (2024). Financial literacy: Identification of the challenges, needs, and difficulties among adults living in rural areas. Agriculture, 14(10), 1705. https://doi.org/10.3390/agriculture14101705
  6. Dempsey-Brench, K., & Shantz, A. (2022). Skills-based volunteering: A systematic literature review of the intersection of skills and employee volunteering. Human Resource Management Review, 32(4), 100874. https://doi.org/https://doi.org/10.1016/j.hrmr.2021.100874
  7. Ebirim, G., Ndubuisi, N., Unigwe, I., Asuzu, O. F., Adelekan, O., & A
  8. wonuga, K. (2024). Financial literacy and community empowerment: A review of volunteer accounting initiatives in low-income areas. International Journal of Science and Research Archive, 11, 975–985. https://doi.org/10.30574/ijsra.2024.11.1.0135
  9. Fronzetti Colladon, A., Grippa, F., Broccatelli, C., Mauren, C., Mckinsey, S., Kattan, J., Sutton, E. S. J., Satlin, L., & Bucuvalas, J. (2022). Boosting advice and knowledge sharing among healthcare professionals. Journal of Knowledge Management, 27(8), 2017–2033. https://doi.org/10.1108/JKM-06-2022-0499
  10. Ghofirin, M., & Wahyuningtyas, E. T. (2021). Simple Accounting For Surabaya’s SMEs From Accounting Equations To Financial Statements. Community Development Journal, 5(1), 219–225. https://doi.org/10.33086/CDJ.V5I1.1892
  11. Gilchrist, D. J., West, A., & Zhang, Y. (2023). Barriers to the usefulness of non‐profit financial statements: Perspectives from key internal stakeholders. Australian Accounting Review, 33(2), 188–202. https://doi.org/10.1111/auar.12401
  12. Hakizimfura, E., Randall, D., & Zia, B. (2020). Decentralized delivery of financial education: Experimental evidence from Rwanda. Journal of Development Economics, 144, 102439. https://doi.org/10.1016/j.jdeveco.2020.102439
  13. Jamaluddin, F., Mohd Saleh, N., Abdullah, dr, Hassan, M., Hamzah, N., Jaffar, R., Abdul Ghani Aziz, S., & Embong, Z. (2023). Cooperative Governance and Cooperative Performance: A Systematic Literature Review. SAGE Open, 13. https://doi.org/10.1177/21582440231192944
  14. Karatzimas, S. (2020). The beneficial role of government accounting literacy in developing participatory citizens. Accounting Education, 29(3), 229–246. https://doi.org/10.1080/09639284.2020.1737547
  15. Koivisto, K., & Taipalus, T. (2025). Pitfalls in effective knowledge management: insights from an international information technology organisation. International Journal of Knowledge Management Studies, 16(1), 27–60. https://doi.org/10.1504/IJKMS.2025.146084
  16. Kyeyune, G. N., & Ntayi, J. M. (2025). Empowering rural communities: the role of financial literacy and management in sustainable development. Frontiers in Human Dynamics, 6, 1424126. https://doi.org/10.3389/fhumd.2024.1424126
  17. Lee, W. E., & Perdana, A. (2023). Reprint of: Effects of experiential service learning in improving community engagement perception, sustainability awareness, and data analytics competency. Journal of Accounting Education, 63, 100846. https://doi.org/10.1016/j.jaccedu.2023.100830
  18. Luciano, R. G., Bauat, R. V., & Bauat, M. M. (2025). AccoSoft: An accounting system for an onion cooperative using multi-paradigm programming languages. International Journal of Advanced and Applied Sciences, 12(3), 20–27. https://doi.org/10.21833/ijaas.2025.03.003
  19. M. Masrukhan, Sinta Nurhaliza, Nur Aminah, & Anggy Cindy Agustine. (2024). Analisis Praktik Akuntansi pada Tingkat Keluarga, Masyarakat dan Bisnis di Indonesia. Jurnal Rimba : Riset Ilmu Manajemen Bisnis Dan Akuntansi, 2(4), 208–220. https://doi.org/10.61132/rimba.v2i4.1362
  20. Mantzari, E., McCulloch, M., Rixon, D., & Mills, C. (2024). Accounting and Reporting of Co-operatives in the UK Accounting and Reporting of Co-operatives in the UK : Practices , Challenges and Recommendations Elisavet Mantzari Daphne Rixon.
  21. McCosker, A., Yao, X., Albury, K., Maddox, A., Farmer, J., & Stoyanovich, J. (2022). Developing data capability with non-profit organisations using participatory methods. Big Data & Society, 9(1), 20539517221099880. https://doi.org/10.1177/2053951722109988
  22. McKillop, D., French, D., Quinn, B., Sobiech, A. L., & Wilson, J. O. S. (2020). Cooperative financial institutions: A review of the literature. International Review of Financial Analysis, 71, 101520. https://doi.org/10.1016/j.irfa.2020.101520
  23. Nordin, N., Khatibi, A., & Azam, S. M. F. (2024). Nonprofit capacity and social performance: mapping the field and future directions. Management Review Quarterly, 74(1), 171–225. https://doi.org/10.1007/s11301-022-00297-2
  24. Rahman, K. G., Alimuddin, A., Indrijawati, A., & Sundari, S. (2025). Islamic distributive justice accounting model to reduce payroll system inequities. Edelweiss Applied Science and Technology, 9(2), 740–750. https://doi.org/10.55214/25768484.v9i2.4586
  25. Rodrigue, M., & Russell, S. (2024). Two years in the making: Co-learning insights from the CSEAR’s Education Community of Practice. Social and Environmental Accountability Journal, 44(3), 217–236. https://doi.org/10.1080/0969160X.2024.2415930
  26. Rossouw, M., & Steenkamp, G. (2025). Developing the critical thinking skills of first year accounting students with an active learning intervention. The International Journal of Management Education, 23(1), 101086. https://doi.org/https://doi.org/10.1016/j.ijme.2024.101086
  27. Singh, S., & Dhir, S. (2023). Knowledge transfer and innovation in multinationals: a review of the literature using SCM-TBFO framework. Benchmarking: An International Journal, 31(2), 508–534. https://doi.org/10.1108/BIJ-07-2022-0485
  28. Tan, L. M., & Laswad, F. (2018). Professional skills required of accountants: what do job advertisements tell us? Accounting Education, 27(4), 403–432. https://doi.org/10.1080/09639284.2018.1490189
  29. Tan, L. M., Laswad, F., & Chua, F. (2022). Bridging the employability skills gap: going beyond classroom walls. Pacific Accounting Review, 34(2), 225–248. https://doi.org/10.1108/PAR-04-2021-0050
  30. van Houten, M. M. (2023). Professional tacit knowledge sharing in practice. Agency, boundaries, and commitment. Journal of Workplace Learning, 35(9), 197–217. https://doi.org/10.1108/JWL-02-2023-0025
  31. Venkatraman, S., & Venkatraman, R. (2018). Communities of practice approach for knowledge management systems. Systems, 6(4), 36. https://doi.org/10.3390/systems6040036
  32. Wenger, E. (1998). Communities of practice: Learning as a social system. Systems Thinker, 9(5), 2–3.
  33. Wenger, E. (1999). Communities of practice: Learning, meaning, and identity. Cambridge university press.