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All Journal Satmata: Journal or Historical Education Studies COUNT: Journal of Accounting, Business and Management
Maureen Joanna Finny
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Economics, Econometrics & Finance Education Social Sciences Other

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POST-COLONIAL PERSPECTIVES IN HISTORY EDUCATION: IMPLEMENTATION AT A CBSE-AFFILIATED HIGH SCHOOL IN INDIA Maureen Joanna Finny
Satmata: Journal of Historical Education Studies Vol. 2 No. 2 (2024): October: Satmata: Journal of Historical Education Studies
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/satmata.v2i2.32

Abstract

This study explores the implementation of post-colonial perspectives in history education at a CBSE-affiliated senior secondary school in India, with a specific focus on Kendriya Vidyalaya No. 2, New Delhi. The research aims to examine how teachers interpret and apply decolonized historical narratives in classroom practices and how students engage with these narratives. Utilizing a qualitative case study approach, data were collected through classroom observations, semi-structured interviews with three history teachers, and focus group discussions involving twelve students. Thematic analysis revealed that while the CBSE curriculum includes post-colonial themes, their classroom realization is limited by exam-oriented pedagogy, insufficient teacher training, and systemic constraints. Most teachers rely heavily on lecture-based instruction and textbook summaries, with minimal integration of critical pedagogy or indigenous historiography. Students, although interested in local historical content, found lessons to be largely memorization-driven and lacking in interactive or analytical depth. The study’s novelty lies in its micro-level focus on the intersection between post-colonial theory and real classroom practice, offering empirical insights rarely explored in previous research. It also contributes a dual perspective—teacher and student—that enhances the understanding of practical challenges in educational reform. The findings suggest that meaningful integration of post-colonial perspectives requires systemic changes beyond curriculum revisions, including teacher professional development, alternative assessment models, and pedagogical innovation. This research provides valuable implications for post-colonial education globally, especially in nations seeking to reclaim historical narratives and promote critical, inclusive history education.
A THEORETICAL ANALYSIS OF THE ROLE OF FORENSIC ACCOUNTING IN FRAUD PREVENTION IN THE DIGITAL ERA Maureen Joanna Finny; Sam Hermansyah
Count : Journal of Accounting, Business and Management Vol. 2 No. 2 (2024): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i2.560

Abstract

This study aims to develop a theoretical framework that enhances the role of forensic accounting in preventing financial fraud within increasingly digitized financial environments. With the rise of cyber-enabled fraud schemes such as identity spoofing, algorithmic manipulation, and blockchain-based laundering, traditional models like the fraud triangle and fraud diamond are no longer sufficient as standalone tools. To address this, the research applies a qualitative library research method, utilizing a systematic literature review from academic databases, professional reports, and recent scholarly publications (2018–2024). The analysis reveals that while forensic accounting theories remain relevant, they require integration with digital tools such as AI, big data analytics, and blockchain to detect and prevent modern fraud effectively. One of the study’s key findings is the lack of standardized protocols and cross-disciplinary frameworks that merge behavioral fraud theory with real-time forensic technologies. The novelty of this research lies in its proposal to reposition forensic accounting from a reactive to a proactive model by synthesizing insights from accounting, IT governance, and risk management. Furthermore, the study emphasizes the need to modernize forensic education and regulatory infrastructure, particularly in developing economies, to close the implementation gap. In conclusion, this research contributes a comprehensive and adaptive theoretical foundation that aligns forensic accounting with the dynamics of digital financial ecosystems, offering practical relevance for academics, practitioners, and policymakers in addressing global fraud challenges.
Co-Authors Sam Hermansyah