PERSEPSI AKUNTAN PENDIDIK DAN AKUNTAN PUBLIK TERHADAP KUALITAS AKUNTAN MENGHADAPI TUNTUTAN PROFESIONALISME DI ERA GLOBALISASI
| Main Author: | SETIYANI, RAHMALIA |
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| Format: | Thesis NonPeerReviewed application/pdf |
| Terbitan: |
, 2003
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| Subjects: | |
| Online Access: |
http://eprints.uns.ac.id/4109/1/61681406200907281.pdf http://eprints.uns.ac.id/4109/ |
Daftar Isi:
- ABSTRACT PERSEPSI AKUNTAN PENDIDIK DAN AKUNTAN PUBLIK TERHADAP KUALITAS AKUNTAN MENGHADAPI TUNTUTAN PROFESIONALISME DI ERA GLOBALISASI Globalization influence multidimension aspect especially accounting. Accountants as a professional human resources has to develop their capabilities, because Indonesian accountant must compete with accountant from a broad. Education institution is also influenced with this effect, because accountant profession depend on education institution in qualified accountant that education institution has produced. Education institution has to prepare the curriculum with three basic elements of professionalism Novin and Tucker in order to prepare qualified human resources (qualified accounting graduates) who can challenge the globalization era. The three element of professionalism are covering skill, knowledge, and characteristics. This research are aimed at understanding the perception on the quality of accountant (accounting graduates) facing professional requirements in the globalization era and understanding the opinion on the curriculum of accounting education institutions. The research was conducted by distributing questionnaires to lecturers of accounting departement at the state faculty of economics and public accountants who work in middle java and D.I. Yogyakarta. Analysis were based on 65 responses to the distributed questionnaires. The result shows that there are a positive perception both educational accountants and public accountants on the accounting graduates mainly according to the respondens, accounting graduates have adequate qualified in national scale but still improve their capabilities to face the globalization era. Descriptive of responden answers are explained in descriptive analysis. The result also concludes that there are difference perception of mean between educational accountants and public accountants