INTERNATIONAL SULAM AS TRANSFORMATIVE LEARNING IN ACCOUNTING EDUCATION: THE CASE OF FACULTY OF ACCOUNTANCY, UNIVERSITI TEKNOLOGI MARA (UITM)

Abstract

This paper examines how the International Service Learning Malaysia University for Society (SULAM) supports experiential learning among the accounting students and how Mezirow’s Transformative Learning Theory explains their learning experiences. A qualitative case study approach was adopted based on an International SULAM collaboration between Universiti Teknologi MARA (UiTM) and Universitas Padjadjaran (UNPAD), Indonesia, embedded in the Bachelor of Accountancy course. The study drew on multiple sources of programme evidence, including programme documentation, stakeholder interviews, observation, student project output and STARR reflections. The findings show that participating students in the International SULAM programme applied strategic management and management accounting knowledge to an authentic Micro and Small Enterprise in Bandung Indonesia through interviews, observations, business analysis, and live and written advisory recommendations. International collaboration provided opportunities for communication, problem-solving and engagement with alternative perspectives. These experiences can be interpreted through Mezirow’s Transformative Learning theory. The unfamiliar business context created opportunities for disorienting experience, interaction with different perspectives supported dialogue, the STARR model facilitated reflection and developing recommendations required knowledge application. The findings suggest that International SULAM can provide a meaningful experiential learning approach connecting academic knowledge, professional development and community engagement while creating conditions conducive to transformative learning. However, the study does not establish perspective transformative among all participant but demonstrates the programme’s transformative learning potential.