A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Publ
As generally known accounting gradUfltes are considered to have low quality. Based on recent studies and practitioners experience, there are two reasonsfor this: (1) accounting curriculums are not matched with up to date practices, and (2) they were not introduced to real practices that they willfac...
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| Format: | Article |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2009
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| _version_ | 1797019745658077184 |
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| author | Perpustakaan UGM, i-lib |
| author_facet | Perpustakaan UGM, i-lib |
| author_sort | Perpustakaan UGM, i-lib |
| collection | UGM |
| description | As generally known accounting gradUfltes are considered to have low quality. Based
on recent studies and practitioners experience, there are two reasonsfor this: (1) accounting
curriculums are not matched with up to date practices, and (2) they were not introduced
to real practices that they willface when they havefinished their study. The objective
of this study are (1) to obtain an empirical evidence about accounting practitioner
competences, and (2) establishing a curriculum structure that is relevant with user needs.
The study used and are sent questionnaire to two hundreds respondents (accounting
practioners) in Surabaya. They asked to rate on one to five point Likert type scale the
importance of accounting competents (in knowledge, skills, and ethics), and the
importance of subjects needed in developing these competencies as well. The subjects
listed based on goverment.regulation No. 232/U/2000 and UUNo. 045/U/2002. The scale
is set low importance to one and high importance tofive rating.
Thispaper reports competencies and subjects listed on detail ranked in order of mean
score. Competences and subjects with higher rank are needed in today practice. The
Accounting Department is suggested to use this result in designing its curriculum for
reducing gap between practice and education and to improve accounting graduates'
quality.
Keywords: Competency, Curriculum, Accounting Education, Accounting Graduates. |
| first_indexed | 2024-03-05T23:11:16Z |
| format | Article |
| id | oai:generic.eprints.org:27660 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-05T23:11:16Z |
| publishDate | 2009 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:276602014-06-18T00:24:40Z https://repository.ugm.ac.id/27660/ A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Publ Perpustakaan UGM, i-lib Jurnal i-lib UGM As generally known accounting gradUfltes are considered to have low quality. Based on recent studies and practitioners experience, there are two reasonsfor this: (1) accounting curriculums are not matched with up to date practices, and (2) they were not introduced to real practices that they willface when they havefinished their study. The objective of this study are (1) to obtain an empirical evidence about accounting practitioner competences, and (2) establishing a curriculum structure that is relevant with user needs. The study used and are sent questionnaire to two hundreds respondents (accounting practioners) in Surabaya. They asked to rate on one to five point Likert type scale the importance of accounting competents (in knowledge, skills, and ethics), and the importance of subjects needed in developing these competencies as well. The subjects listed based on goverment.regulation No. 232/U/2000 and UUNo. 045/U/2002. The scale is set low importance to one and high importance tofive rating. Thispaper reports competencies and subjects listed on detail ranked in order of mean score. Competences and subjects with higher rank are needed in today practice. The Accounting Department is suggested to use this result in designing its curriculum for reducing gap between practice and education and to improve accounting graduates' quality. Keywords: Competency, Curriculum, Accounting Education, Accounting Graduates. [Yogyakarta] : Universitas Gadjah Mada 2009 Article NonPeerReviewed Perpustakaan UGM, i-lib (2009) A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Publ. Jurnal i-lib UGM. http://i-lib.ugm.ac.id/jurnal/download.php?dataId=10722 |
| spellingShingle | Jurnal i-lib UGM Perpustakaan UGM, i-lib A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Publ |
| title | A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Publ |
| title_full | A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Publ |
| title_fullStr | A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Publ |
| title_full_unstemmed | A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Publ |
| title_short | A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Publ |
| title_sort | study on the core curriculum of accounting as the competencies builder of the accounting graduates a study on the accounting graduates who work at private companies state companies non profit organizations and publ |
| topic | Jurnal i-lib UGM |
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