A conceptual model for building international competencies of accounting graduates of Indonesian universities

Yanto, Heri and Mula, Joseph M. and Kavanagh, Marie H. (2010) A conceptual model for building international competencies of accounting graduates of Indonesian universities. In: Accounting Education Special Interest (SIG5) Group Symposium (AFAANZ 2010), 4-6 Jul 2010, Christchurch, New Zealand.

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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.

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Item Type:	Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed:	No
Item Status:	Live Archive
Additional Information:	Unpublished.
Faculty/School / Institute/Centre:	Historic - Faculty of Business - School of Accounting, Economics and Finance (1 Apr 2007 - 31 Dec 2010)
Faculty/School / Institute/Centre:	Historic - Faculty of Business - School of Accounting, Economics and Finance (1 Apr 2007 - 31 Dec 2010)
Date Deposited:	02 Aug 2010 06:46
Last Modified:	20 Nov 2014 01:04
Uncontrolled Keywords:	accounting education; accounting competency; educational system
Fields of Research (2008):	13 Education > 1301 Education Systems > 130103 Higher Education 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards 13 Education > 1302 Curriculum and Pedagogy > 130203 Economics, Business and Management Curriculum and Pedagogy
Fields of Research (2020):	39 EDUCATION > 3903 Education systems > 390303 Higher education 35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350101 Accounting theory and standards 39 EDUCATION > 3901 Curriculum and pedagogy > 390103 Economics, business and management curriculum and pedagogy
Socio-Economic Objectives (2008):	C Society > 93 Education and Training > 9305 Education and Training Systems > 930501 Education and Training Systems Policies and Development
URI:	http://eprints.usq.edu.au/id/eprint/8404

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