Indonesian Accounting Professionals and ASEAN’s Mutual Recognition Arrangement; An Exploratory Study of Employability Factors

Abstract

This paper attempts to explore employability factors of Indonesian accounting professionals in ASEAN region. A Career EDGE model is used as the employability framework. A qualitative approach is employed to obtain in-depth information and achieves insights from employer, employees, and experts. The finding showed that career development learning, experience (work and life), degree subject knowledge, skills and understanding, generic skills, emotional intelligence, self-confidence, and reflection and evaluation are factors that influence employability. Indonesian accountants need to enhance degree subject knowledge, skills and understanding, generic skills, and emotional intelligence, particularly in IFRS standards and communication skills. Managerial and theoretical implications are mentioned, as well as limitation and recommendation.