Pemahaman Mahasiswa Akuntansi tentang Makna Konvergensi IFRS di Indonesia (Studi Kasus pada PT yang sudah terakreditasi A di kota Semarang)

Authors

  • Ernawati Budi Astuti Fakultas Ekonomi Universitas Wahid Hasyim Semarang

DOI:

https://doi.org/10.31942/akses.v9i18.5717

Abstract

The convergence process with the development and adoption of International Financial Reporting Standards (IFRS) as national standards has become the focus of governments, professionals and researchers. The growing number of countries implementing IFRS, their experiences and emerging challenges have further raised researchers’ attention. This research examine the comprehension of students in university about IFRS convergence process in Indonesia and find factors that shape that level of comprehension. This research object are students in university that had accredited in level A, who had taken subject Accounting Theory and International Accounting. Relating to research, it explains how and why research can provide meaningful input into accounting curriculum development, and identifies questions that can motivate research related to topics on the education world.

Keywords: IFRS, comprehension, accounting curriculum

Downloads

Published

2014-10-30

Issue

Vol. 9 No. 18 (2014)

Section

Articles

License

Authors who publish with this journal agree to the following terms: Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). Open Access Policy