• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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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.

• 유통과학연구
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• 제21권2호
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• pp.45-52
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• 2023

Purpose: The Malaysia Education Blueprint is primarily concerned with the transformation of students' minds through the curriculum offered at the school level (2013-2025). Diversity in the application of teaching and learning methods is one means of achieving the transformation of students' minds through the Secondary School Standard Curriculum. Consequently, the production of ExSheetLink's Module for Accounting Education is the primary outcome of this study, which had three objectives: the need for ExSheetLink's Module in the process of producing financial statements for Accounting Students in secondary school to the Accounting Teacher; and the design of ExSheetLink's Module that meets the entire process in the production of financial statements for Accounting Students in secondary school based on the Documents Curriculum and the Accounting Students' needs. Research design, data and methodology: This study outlines the research framework for module development in accordance with the Design and Development Research Method, which combines multiple research techniques (Mixed Method). Results: The development of ExSheetLink's Module is completed and can be used for the level of effectiveness purposes. Conclusion: The transformation of Accounting Students' minds is a success thanks to the ExSheetLink Module. Researchers also suggested that all Malaysian Secondary School accounting students test the ExSheetLink Module.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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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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• 제7권12호
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• pp.309-315
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• 2020

This study examines the accounting students' level of moral development at the university. In this study, we focused on the effects of ethics subject and gender on moral development. Therefore, we compare the moral development of male and female students. We evaluated 216 students in Cognitive Moral Development (CMD) from 17 universities in Indonesia. We measured CMD with the Defining Issues Test (DIT) model developed by Rest in 1986. The findings show that there is no difference in DIT scores between students who have taken the ethics subject and who have not taken. We also confirm female students have a higher DIT score than male students. Our study results show that gender plays an important role in the ethics issue. Our study strengthens the previous research about the effect of ethics study and ethics courses on CMD. This study has an implication for ethics education in university wherein the curriculum or the system should be prepared carefully. Although the results of this study did not show that ethics subject has a strong impact on students' CMD, we still believe that the ethics course plays a significant role in the accountants' morals. For that reason, we argue that morals need time to be developed, and cannot be taught in a short-term course. Future research is needed to explore more about this issue.

• 한국콘텐츠학회논문지
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• 제16권10호
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• pp.72-80
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• 2016

본 연구는 제주지역 특성화고등학교 상업정보계열 기준학과의 회계교육 실태를 분석하여 개선방안을 제시함으로써 제주지역 상업교육을 활성화시켜 좀 더 많은 특성화고등학교 학생들이 회계학에 대한 관심을 제고하고자 한다. 오늘날 회계교육의 위기는 교육제도에서 초래된 측면도 있지만 학교에서 회계교육의 질적 개선을 위한 노력이 부족한데도 상당부분 기인한다. 회계학에 대한 학생들의 관심을 제고하고 회계교육에 대한 질을 향상시키기 위해서는 학생들이 회계교육에서 어떤 내용을 얼마만큼 왜 어려워하는지에 대한 이해가 선행되어야 한다. 이와 같은 이해가 선행될 때 학생들의 눈높이에 맞는 교육이 가능할 것이며 학생들의 회계학에 대한 관심을 제고하는 계기를 제공할 것이다. 본 연구에서는 제주지역 특성화고등학교 학생들에게 설문조사를 실시하여 회계교육 실태를 분석하고 이를 토대로 개선방안을 제시하였다. 개선방안으로는 첫째, 다양한 회계교육 교수방법의 사용 둘째, 고등학교 학생수준에서 이해가능한 회계교과목 교재의 개발 필요 셋째, 효율적인 회계교과목 개선 등이다.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.1119-1127
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• 2020

This study aims to identify the determinants of student interest in pursuing Accounting Professional Education (Indonesia: PPAk) in Province of Bali. The determinants which the author has used are: independent variables are social motivation, career motivation, quality motivation, and duration of education. The sample in this study comprises of 75 respondents who are students of Accounting discipline at the Faculty of Economics and Business at universities in the Province of Bali. Data was collected using a questionnaire and have been processed using multiple regression analysis. The results show that social motivation, career motivation, and quality motivation have a positive effect on students' interest in studying Accounting Professional Education. On the other hand, the duration of the accounting course has a negative effect on students' interest in studying this program. The importance of role of a professional accountant in realizing transparency in public life, and an economy that is free from financial deceit and fraud makes the role of professional accounting institutions very important. However, graduates' who desire to continue their studies in the PPAk program tends to be low. The findings of this research are expected to become the basis for policy makers in formulating rules related to the development of the accounting profession in the society, especially in Indonesia.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.157-167
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• 2020

One of the concerns that have received substantial interest in the accounting field, in particular, in accounting education, is the increasing scarcity and demand for professional accountants around the globe. This study aims to investigate the effects of financial rewards (FR), parents' and peers' influence (PPIF), and benefits and cost (BCE) on students' intention to pursue a career in accounting. A quantitative, convenient random sampling approach was used, and an online survey was conducted to collect data from students studying in China. A total of 311 valid responses were used for model testing based on the theory of reasoned action and the theory of planned behavior. The findings of the study include the positive effects of FR, PPIF, and BCE on accounting career choice (ACC). This study illustrates that FR is the most dominant factor (β=0.479) for influencing ACC. Furthermore, the used factor explained 70% variation in ACC. The results of the study have implications both for accounting firms and universities whether offering or not offering accounting as a major. This study provides a global perspective, which keeps this study unique from other studies. And in this study, the Partial Least Square Structural Equation Modeling (PLS-SEM) has been used which is randomly used in accounting research.

• The Journal of Asian Finance, Economics and Business
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• 제9권2호
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• pp.159-168
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• 2022

The purpose of this study is to look at the precise direction and magnitude of cultural elements such as education, gender, power distance, and risk-taking proclivity on ethical decision-making. Data was collected from 194 interviewees in three groups: general business students, accounting major students, and professional auditors in Vietnam. The path analysis is used to test the impact of cultural factors on ethical awareness, ethical judgment, and ethical intention in different dubious scenarios at the personal level as independent variables, intermediate variables, and moderating variables. The metric is the percentage of respondents who believe a particular behavior is unethical based on a set of ethical principles. The researchers used SPSS AMOS software to conduct a confirmatory factor survey to evaluate the convergent and discriminant validity of latent variables. The results show differences between the two groups of students and professionals on these measures, suggesting that all of the four factors have an effect on ethical decision-making. Based on research results, some recommendations are proposed related to the four factors to improve the ethics of future generations of auditors in Vietnam. This study also contributes to the theory of culture in particular and cultural interference in general in the field of accounting-auditing in Vietnam in the process of international integration.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.219-230
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• 2020

With the largest number of Islamic financial institutions across the world, the demand for a qualified Sharia accountant in Indonesia is indeed inevitable. This study aims to examine the determinant factors of the intention for accounting students to become Certified Sharia Accountant. This study used quantitative method with primary data through questionnaire from 248 selected samples. The data is then analyzed by Partial Least Square Structural Equation Model. This research has used Theory of Planned Behavior combined with Islamic religiosity to explain 67.80% of the intention of accounting students to become Certified Sharia accountants. The test results indicate perceptions of greater job opportunities, good ethical reputation, Islamic religiosity, technical skills, and subjective norm that affects the intention to become Certified Sharia Accountants. The findings of this study contribute to the literature regarding career selection in the field of accounting in general and Certified Sharia Accountants in particular. The results of this study also have a practical impact on the academic world, including the recommendation for curriculum revision and redesign of the learning system. It also has a practical impact on the management of Islamic financial institutions to present them as a promising industry for accounting graduates to work in.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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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.