Konten Kurikulum Akuntansi Perguruan Tinggi Dan Kesesuaiannya Dengan Standar Kompetensi Lulusan

Changing trends in business and finance have an impact on accounting learning and curriculum. This study aims to see how the college accounting curriculum produces competent graduates and their conformity with the IQF competency standards, the competencies needed to prepare graduates to enter the accounting profession and the competencies expected by users (employers). This study uses a mix-method with a sequential exploratory model (content analysis and descriptive statistical analysis). The results of this study show that colleges provide graduates with competencies in accounting, business, general competencies and other competencies that can support graduates' careers. The compatibility between graduates competencies based on the college accounting curriculum and the IQF competency standards has been appropriate, while the compatibility between graduates competencies with the professional organizations competency and user expectations competency has not been appropriate. In their curriculum, some college have included courses related to digital technology. We hoped there will be further harmonization and adjustment between the accounting curriculum and graduate competency standards to improve graduates work ability.

Has Excel Become a "Golden Hammer": The Paradox of Data Analytics in SME Clusters

Demand for data analysis skills in the accounting profession is well documented and necessarily informs accounting curriculum and pedagogy. This empirical survey study focuses on small and medium-sized entities (SMEs), finding SMEs continue to use Excel spreadsheets extensively for data analytics tasks. SME cluster research suggests different adoption rates for technology between this segment and large firms. Investigating SME demands for skills and abilities of new job entrants differs from the large organizations that served as the original drivers of analytic skills and technology recommendations. Findings in this study suggest SMEs continue performing their leading accounting tasks using Excel spreadsheets, and lag in adoption of data analytics technology. SMEs are a significant business sector comprising 95-99 percent of firms in the U.S. economy, creating 65 percent of new jobs from 2000-2018 (USSBA 2019), and competing with large firms but with fewer resources. These findings will guide educators in SME markets.

The impact of emerging technologies on accounting curriculum and the accounting profession

Purpose In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. Findings Challenges and experience when developing data analytics curriculum at DePaul University are discussed. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. Originality/value This paper expresses the author’s viewpoints regarding the impact of emerging technologies on accounting curriculum and the accounting profession.

From unrequited love to sleeping with the enemy: COVID-19 and the future relationship between UK universities and professional accounting bodies

Purpose This paper aims to examine the effects of coronavirus disease 2019 (COVID-19) on the relationship between UK universities and professional accounting bodies (PABs) in the context of the accreditation system and how well prepared this relationship was to observe and respond to the pandemic. Design/methodology/approach The research draws on 10 semi-structured interviews and correspondence, with six English universities in the context of their relationship with three PABs to build an extended analytical structure to understand the nature and extent of the accreditation system in light of COVID-19. Findings The study shows that COVID-19 has highlighted pedagogical and ideological conflicts within the PAB–university relationship. The analysis shows that, in an attempt to resolve these conflicts, universities demonstrate “unrequited love” for PABs by limiting changes to assessments to meet the PABs’ criteria. Indeed, PABs face very little resistance from universities. This further constrains academics by suppressing innovation and limiting their scope to learn and adopt new skills, habits and teaching styles. Originality/value The paper highlights the weakness of the PAB–university relationship. Moreover, it shows that rather than using the pandemic crisis to question this relationship, PABs may seek to promote their accounting pedagogy and retain greater control of the accounting curriculum. This can entail the transformation of academics into translators of PABs’ accounting pedagogy rather than exercising academic freedom and promoting critical thinking.

Pedagogical Practices of Accounting Departments Addressing AACSB Technology Requirements

Technology skills are essential for accounting professionals and should be equally important in the accounting curricula. Educational institutions measure technology-related curricular innovations in part through compliance with AACSB Standard A5. We investigate how institutions are preparing for accreditation review as it relates to technology in accounting curriculum by surveying AIS educators from 85 universities and examining efforts to meet the AACSB Standard A5 accreditation requirements. Quantitative results suggest that most institutions feel they are prepared but also contain some contradictory information that, when combined with qualitative feedback, raises questions about the degree of progress in technology integration. Common issues include a widespread lack of increased faculty training, an over-reliance on AIS classes to meet accreditation standards, and the inclusion of basic spreadsheet and visualization skills as "technology" or "data analytics." We provide a suggested pathway to improve accounting pedagogy as it relates to technology through phased curricular changes and issue a call for administrators to support increased accounting faculty technology training.

COMBINING DATA ANALYTICS WITH XBRL: THE VIEWDRIVE CASE

This advisory case is designed to develop data analytics skills using multiple large real-world datasets based on eXtensible Business Reporting Language (XBRL). This case can also be used to introduce students to XBRL concepts such as extension taxonomies. Students are asked to recommend an XBRL preparation software for a hypothetical company (ViewDrive) that is adopting XBRL to satisfy the financial report filing requirements imposed by the Securities and Exchange Commission (SEC). Students perform data cleansing (extract, transform, load) procedures to prepare large datasets for data analytics. Students are encouraged to think critically, specify assumptions before performing data analytics (using analytic software such as Tableau), and generate visualizations that support their written recommendations. The case is easy to implement, promotes active learning, and has received favorable student and instructor feedback. This case can be used to introduce technology and data analytics topics into the accounting curriculum to help satisfy AACSB’s objectives.

Embracing Emerging Technologies and Artificial Intelligence into the undergraduate accounting curriculum: reflections from the UAE

This study explores the implications of market digital transformation in the United Arab Emirates (UAE) for the undergraduate accounting curriculum. Responding to a number of government initiatives towards artificial intelligence (AI) transformation, corporations and government agencies in the UAE have recently started to test and adopt AI, Blockchain Technology (BT) and Data Analytics (DA) in their operations. This digital transformation in the business environment raises concerns as to whether existing accounting curricula are preparing accounting graduates for the emerging IT needs relevant to the existing accounting job market. To this end, this study explores the extent to which the current accounting curriculum in the UAE reflects the current digital transformation in the country.

Higher accounting education curriculum development: evidence from Tunisia

Purpose This paper aims to trace the process of setting up and developing the higher accounting education curriculum in Tunisian public institutions, stressing the period 1956–1981. Further, this study intends to highlight specificities of the Tunisian context during this period, focusing on the main roles of the Tunisian State and some key actors. Design/methodology/approach This study is based on a historical approach. Two complementary methodologies were used, mainly, documentary study and semi-directive interviews with key actors heavily involved in higher education. The critical accounting framework and Foucault’s power-knowledge relationship were mobilized to this end. Findings The paper provides a general overview of higher accounting education in the Tunisian context, focusing on three specific periods. First, in the post-independence period (1956–1960), higher accounting education was a very underdeveloped French heritage. Second, during the 1960s, the Tunisian State focused on institutional and structural measures to set up the initial foundation. Those measures were impacted by the Tunisian socialist economic system, the development of capital human and the cultural French influence, at once. Third, the 1970s were essentially marked by the role of university-scholars and professional-accountants to set up a higher accounting curriculum. The market-oriented economy and the higher social equity are assumed to influence the above-mentioned setting-up. The culmination of this extending process was the unification and publication of the first official program of accounting studies, at the start of 1981. Originality/value To the best of the authors’ knowledge, this study is the first attempt to trace the process of setting up and developing of higher accounting education curriculum in Tunisia. This study contributes to a better understanding of this process, shedding some light on the specificities of the Tunisian context during the period 1956 to 1981.

University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen

University education in different countries, including Yemen, has the burden of providing the proper supply that meets the job market demands, including information technology (IT). In the accounting education context, the qualification of students to the job market regarding IT is still one of the notable issues that seem to have been overlooked in many of the curricula of most universities. This study utilizes the Yemeni context to identify and evaluate the current status of accounting education at Yemeni universities. It mainly focuses on (a) whether the current accounting curriculum meets the job market demands regarding IT and (b) whether the inclusion of relevant IT in the accounting curriculum meets the job market demands. To achieve this, the current accounting curriculum of Yemeni universities was analyzed, and a questionnaire survey was administrated to a large sample of practitioners and newly graduated students. The study provides evidence that the current university accounting curriculum is not in line with market expectations regarding IT due to the full focus on theoretical aspects. The study further confirms that the inclusion of relevant IT in the accounting curriculum could meet the job market demands of IT. The questions related to relevant IT subjects desired in practitioners and newly graduated students showed that general computer skills (e.g., Windows, internet, spreadsheets) were the most desired followed by accounting software, Excel software applications in accounting, E-commerce, and communications software (e.g., Outlook), respectively. The study findings have implications for Yemeni professional accounting bodies, accounting instructors and students, and researchers.