A conceptual model for building international competencies of accounting graduates of Indonesian universities
Paper
Yanto, Heri, Mula, Joseph M. and Kavanagh, Marie H.. 2010. "A conceptual model for building international competencies of accounting graduates of Indonesian universities." Mula, Joseph M. (ed.) Accounting Education Special Interest (SIG5) Group Symposium (AFAANZ 2010). Christchurch, New Zealand 04 - 06 Jul 2010 Christchurch, New Zealand.
| Paper/Presentation Title | A conceptual model for building international competencies of accounting graduates of Indonesian universities |
|---|---|
| Presentation Type | Paper |
| Authors | Yanto, Heri (Author), Mula, Joseph M. (Author) and Kavanagh, Marie H. (Author) |
| Editors | Mula, Joseph M. |
| Journal or Proceedings Title | Proceedings of the Accounting Education Special Interest (SIG5) Group Symposium (AFAANZ 2010) |
| ERA Conference ID | 42273 |
| Number of Pages | 27 |
| Year | 2010 |
| Place of Publication | Christchurch, New Zealand |
| Web Address (URL) of Paper | http://www.afaanz.org/afaanz_conf.htm |
| Conference/Event | Accounting Education Special Interest (SIG5) Group Symposium (AFAANZ 2010) |
| Accounting and Finance Association of Australia and New Zealand Conference | |
| Event Details | Accounting and Finance Association of Australia and New Zealand Conference AFAANZ Rank C C C C |
| Event Details | Accounting Education Special Interest (SIG5) Group Symposium (AFAANZ 2010) Event Date 04 to end of 06 Jul 2010 Event Location Christchurch, New Zealand |
| Abstract | Accounting education in Indonesian universities has to be adapted with the changes of business environment and international accounting standards. One strategy is to harmonise accounting education with international standard of competencies. The study will validate a model of building international competencies of accounting graduates (ICAG) by employing Input-Process-Output (I-P-O) approach developed by System Theory and I-E-O theory as underpinning theories. The inputs are student characteristics, teacher characteristics, and learning facilities. The processes are student engagement (SE) and Student-Faculty Engagement (SFE) in respective university while the outputs are ICAG and student achievement (SA) in term of commutative grade point average. |
| Keywords | accounting education; accounting competency; educational system |
| ANZSRC Field of Research 2020 | 390303. Higher education |
| 350101. Accounting theory and standards | |
| 390103. Economics, business and management curriculum and pedagogy | |
| Public Notes | Unpublished. |
| Byline Affiliations | School of Accounting, Economics and Finance |
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