Indonesian accounting education : the symbolic and material carriers of the logics /
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(Published version)
Date
2019
Authors
Suryawathy, I Gusti Ary
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thesis
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Abstract
The implementation of the Association of Southeast Asian Nations (ASEAN) Economic Community (AEC) in late 2015 facilitates the free mobility of accountants, within ASEAN member states. It is, therefore, important to ensure that Indonesia is producing graduates who can compete in a regional and global business and professional environment. This is particularly important for Indonesia that has a very small number of qualified accountants compared to the other ASEAN member states (Sabaruddin & Septemberizal 2016) with only around 1,000 accountants that can sign an audit report in a population of over 260 million (Suryani et al. 2018). Motivated by this challenge, this thesis examines the logics that underlie accounting degree programs delivered by accounting study programs (accounting departments), in Indonesia and the extent to which they: (i) adhere to state regulations and requirements; (ii) are commercially-focused in producing graduates; (iii) are familiar with accounting, auditing and professional requirements; and (iv) engage with their community and train graduates that are suitable for their local organisations. To examine these logics, a mixed-method approach with a sequential research design was employed using a questionnaire survey of ASPs across Indonesia and visits to fifteen ASPs across Indonesia.
School/Discipline
University of South Australia School of Commerce.
School of Commerce.
School of Commerce.
Dissertation Note
Thesis (PhD(Business and Management))--University of South Australia, 2019.
Provenance
Copyright 2019 I Gusti Ary Suryawathy.
Description
1 ethesis (xviii, 418 pages) :
colour illustrations, colour maps, colour charts.
Includes bibliographical references (pages 291-337)
colour illustrations, colour maps, colour charts.
Includes bibliographical references (pages 291-337)
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