Integrating Professional Values and Ethics in IES-IFAC to Accounting Professional Education in Indonesia
- Autores: Jurana Jurana, Unti Ludigdo, Ali Djamhuri, Yeney Widya Prihatiningtias
- Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 8, Nº. 9, 2023 (Ejemplar dedicado a: Continuous publication; e03539)
- Idioma: inglés
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Resumen
Purpose: This paper aims to reveal the reality of Accounting Professional Education (PPAk) from the context of the educational dimension. This is done to open public awareness regarding what is happening behind the implementation of PPAk.
Theoretical framework: This research was carried out motivated by the results of the news showing the decline in the existence of PPAk and the concerns of researchers regarding how the current Accounting Professional Education is organized based on the educational dimension.
Design/methodology/approach: This research was conducted by taking 10 informants, the informants consisted of 3 students (prospective accountants) and 7 accountant educators who teach at PPAk.
Findings: The research findings show that the humans that PPAk wants to create are humans who will submit and comply with IFAC.
Research, Practical & Social implications: The reality of educational materials in PPAk can be seen from the syllabus that has been set. The syllabus contains seven competencies that must be mastered by students. The seven competencies are divided into seven compulsory courses. The seven courses include: 1) corporate reporting; 2) strategic management and leadership; 3) corporate governance and ethics; 4) advanced management accounting; 5) tax management; 6) advanced financial management; 7) information system and internal control. Originality/value: Based on these findings, it can be said that PPAk is education formed from, by and for IFAC on behalf of international equality of expertise.
