• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.649-657
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• 2020

This study aims to describe the perceptions of accounting students and expectations of employers towards the skills and knowledge needed by accounting graduates in Indonesia. Quantitative method using survey is employed to analyze 103 questionnaires from students and 51 questionnaires from employers. The results showed that students' perceived honesty, continuous learning, and work ethics are important skills, while employers stress the importance of work ethics, teamwork, and time management. Knowledge needed by accounting graduates in the perception of students includes financial accounting, financial reporting, and financial statement analysis, whereas employers perceived the importance of financial statement analysis, knowledge of Microsoft Office program, and financial accounting. Further analysis showed that there is an expectation gap between the perceptions of students and the expectations of employers towards skills - not knowledge - needed by accounting graduates. Although investigations of students' perceptions and employers' expectations have been conducted in previous studies, the information should be updated continuously to reflect the current conditions. This study offers the recent perceptions from students and employers to identify the current expectation gap. This study points to the importance of skills development in the university curriculum in order to develop the skillful human resources in accounting and meet the expectations of employers.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.7
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• pp.135-144
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• 2022

The relationship between applying knowledge management and accepting environmentally managed accounting is more complicated than previous studies suggested. Knowledge management is both an antecedent and a consequence of implementing environmentally managed accounting in the workplace. Nonetheless, none of the prior studies have systematically investigated this relationship. The current article attempted to scrutinize the reciprocated multifaceted tie between environmental managerial accounting and knowledge management by utilizing the methods of directed graph searches as well as directed acyclic graphs. The research data was gathered from 342 publicly-listed corporations in Vietnam's key stock markets. The empirical findings disclose that implementing knowledge management can lead to adopting environmental managerial accounting in business, which is, in turn, an antecedent of accepting knowledge management. More importantly, the current research found that the adoption of knowledge management is the first factor to affect the research model. Nonetheless, the usage of knowledge management in business can, in turn, have a positive effect back to the implementing extent of environmental managerial accounting. The findings are beneficial to scientists and particularly to executives by shedding new insight into this reciprocated bond, which can lead executives to make sound decisions regarding knowledge management and environmental managerial accounting for businesses to acquire competitive advantages.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.557-561
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• 2020

This paper explores the attitudes of accounting students toward knowledge sharing at Umm Al-Gura University for the academic year 2013-2014. The study explored knowledge sharing among 202 accounting students at Umm Al-Gura University in session during the 2013-2014 academic year. Primary data came from a 3-item questionnaire collected from students; secondary data were source from scholarly publication. Descriptive statistics was used. The findings of this study revealed that the students had a medium to high degree of positive attitude toward knowledge sharing. The students had a positive perception of the use of knowledge sharing in supporting their education. The findings are essential for several stakeholders, such as university policymakers, lecturers, and the students, to provide a deeper understanding of knowledge sharing at the university education level. The findings may encourage policymakers at the university and the classroom levels to organize activities that promote knowledge sharing such as seminars, symposiums, or knowledge sharing exercises during the classroom hours to raise the students' knowledge sharing behavior and enhance education. The results of this study should be useful to policy makers at the university level and the classroom level as there is a positive attitude in disseminating knowledge in the higher educational setting.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.801-809
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• 2020

Public accountant profile dominated by over-50-year-old people appears to be alarming. The intention towards this profession had better be fostered immediately; therefore, the predictors to boost the intention need to be known. The study examines the influence of accounting knowledge toward the intention to work as public accountant using the Theory of Planned Behavior approach. A survey of 146 students revealed that there was a significantly positive influence of accounting knowledge toward the intention of becoming public accountant, both directly and indirectly, through the mediation of attitudes and perceived behavioral control. Subjective norms did not function as an appropriate mediation. The findings are expected to contribute to universities and professional accounting bodies. The study urges the accounting educators to redesign and reorganize the curriculum, including a more interesting teaching and learning methods. The professional accounting bodies are expected to cooperate with accounting educators in enhancing the internship program and providing real-case study to instill a positive attitude and assurance toward the students' competence, which, in the end, might spark the intention to work as public accountant. That accounting knowledge positively influences the intention toward public accounting profession through the mediation of perceived behavioral control was statistically supported.

• East Asian Journal of Business Economics (EAJBE)
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• v.11 no.1
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• pp.21-30
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• 2023

Purpose - The purpose of this study is to analyze the factors that influence Korean adults to acquire accounting knowledge. This study, which analyzes the characteristics of accounting knowledge of the general public, is expected to be used as basic data for the development of accounting curricula and education programs necessary for liberal arts courses and individual investor education in the future. Research design, data, and methodology -In this study, correct answer rates in the Economics and Business Literacy Test were analyzed across two rounds of tests. This study have the accounting scores of the applicants as a dependent variable and it aims to estimate key factors that affect accounting scores. Result - The results of regression analysis for individual variables that both the scores from the business administration and the economics, which were estimated to affect accounting performance, were found to have a positive effect. The results of the analysis of the relationship between major and accounting scores showed that the scores of all other majors were lower than those who majored in business. Conclusion - The results of this study suggest several implications in lecturing accounting as a basic or principle. Acquiring basic knowledge in economics and business administration was found to play an important role in understanding accounting ideas, indicating that such activities would be helpful when lecturing on accounting.

• Journal of Distribution Science
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• v.20 no.7
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• pp.35-46
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• 2022

Purpose: This study examines the effect of distribution knowledge sharing on innovation ability using work ethic as a variable that strengthens this effect. Research design, data and methodology: This research was conducted on 283 auditors who work at the Small Public Accounting Firm (SPAF) in Indonesia. The research method used is a verification method with a quantitative approach. The sampling technique used is a non-probability sampling technique with a purposive sampling type. Furthermore, the data analysis technique used is PLS-SEM. Results: The results of the tests that have been carried out show that distribution knowledge sharing has a significant effect on the auditor's innovation ability. Other test results show that work ethic has a significant effect on innovation ability and work ethic strengthens the effect of distribution knowledge sharing on auditors' innovation ability. Conclusions: Auditors in Indonesia have implemented distribution knowledge sharing activities optimally followed by a maximum work ethic to encourage high innovation abilities that will be able to create new methods and ideas that can be useful for clients. This research is expected to provide distribution knowledge to auditors to be able to improve their abilities, especially in the field of auditing to increase their competence as auditors.

• Journal of Korea Technology Innovation Society
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• v.5 no.1
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• pp.72-89
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• 2002

This paper is based on a belief that, it is the simplest and best way measuring intangibles and knowledge assets on a monetary base, although there are many efforts to measure it. We analysis and compare with accounting, appraisal and valuation standards on Korean, USA and global level each. We conclude that valuation is appropriate for intangibles and knowledge assets, but we should check the standards of valuation on a social base in Korea.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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• pp.313-324
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• 2022

The goal of this research is to see how closely accounting programs in Saudi Arabian colleges comply with the International Accounting Education Standards (IESs). Further, it aims to assess the level of awareness and knowledge of IESs among accounting academics and to examine the possible explanatory factors for their variation. A structured questionnaire was sent to accounting faculty members at 37 Saudi universities. Out of 541 distributed questionnaires, a total of 102 usable responses were received from 26 universities. The findings show that accounting programs in Saudi universities are partially compliant with the guidelines of IESs and accounting academics in those universities are moderately aware of IESs. High variation in the level of academics' knowledge of IESs was detected and was significantly influenced by industry work experience, academic ranks, and professional qualification. The findings of this study suggest that Saudi Universities should work closely with the local and international accounting professional bodies, i.e. the Saudi Organization for Chartered and Professional Accountants (SOCPA) and the International Federation of Accountants (IFAC) to improve accounting programs based on the guidelines of IESs to cope with the recent changes in the capital market of the kingdom and the adoption of the International Financial Reporting Standards.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.10
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• pp.265-275
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• 2022

In the current fast-growing market economy, the accounting-outsourcing trend of small and medium-sized enterprises is on the increase. Studies from both foreign and domestic sources have shown that many factors influence this decision. However, each country has different economic and political characteristics, so these factors and their degree of impact on accounting outsourcing also vary. This study aimed to determine the factors affecting the decision to outsource accounting activities of small and medium transport enterprises in Vietnam. A survey of 384 transport SMEs was conducted using the convenience sampling method. A personal interview with owners/managers/CFOs in 3 major cities of Vietnam based on a research review was conducted. The model examines the influence of many independent variables on accounting outsourcing. The multilinear regression analysis shows that the higher the Assets Specificity, the lower the degree of accounting outsourcing. In addition, the degree of outsourcing is positively and significantly related to frequency and trust in accountants. Besides, when we include control variables such as gender, administrative level, firm size, company age, education, and experience into the model. The results show that small and medium enterprises with limited resources should switch from the traditional internal accounting method to a professional accountant with external knowledge. Based on this study, the author proposes several implications for the accounting outsourcing of small and medium-sized transport enterprises in Vietnam to be more effective. Finally, this study also contributes to the basic knowledge of accounting outsourcing.

• Journal of Information Technology Services
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• v.20 no.2
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• pp.91-109
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• 2021

Recently, social and economic environment has been rapidly changed. In particular, the development of IT technology accelerated the introduction of databases, communication networks, information processing and analyzing systems, making the use of such information and communication technology an essential factor for corporate management innovation. This change also affected the accounting areas. The purpose of this study is to document changes in accounting areas due to the adoption of IT technologies in the era of technology and information, to define the required accounting professions in this era, and to present the efficient educational methodologies for training such accounting experts. An accounting expert suitable for the era of technology and information means an accounting profession not only with basic accounting knowledge, competence, independency, reliability, communication skills, and flexible interpersonal skills, but also with IT skills, data utilization and analysis skills, the understanding big data and artificial intelligence, and blockchain-based accounting information systems. In order to educate future accounting experts, the accounting curriculum should be reorganized to strengthen the IT capabilities, and it should provide a wide variety of learning opportunities. It is also important to provide a practical level of education through industry and academic cooperation. Distance learning, web-based learning, discussion-type classes, TBL, PBL, and flipped-learnings will be suitable for accounting education methodologies to foster future accounting experts. This study is meaningful because it can motivate to consider accounting educational system and curriculum to enhance IT capabilities.