SUMMARY
Curriculum of accounting in higher education level in Indonesia hasbeen stagnant, static, and materiality oriented. It is said to be staticbecause the curriculum does not contain creativity aspect. Furthermore,mentality values, such as honesty and fairness are still hardly found inthe curriculum.The development of critical sociology, creativity, and mentality-basedcurriculum must be supported by strategy that not only consists oftheoretical explanation, but also innovative learning strategies. Aninnovative learnings strategy helps creativity involving student directly inthe whole learnigs process.