东盟经济学会(米亚):雅加达会计专业毕业生的能力知觉

Anan Prabowo, Lia Ameliyah
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引用次数: 0

摘要

本研究旨在确定南雅加达大学和会计师事务所的会计学生、会计教育者和会计师之间对东盟经济共同体时代会计毕业生强制性要求的能力的看法。所使用的能力属性是基于国际会计师联合会(IFAC)发布的国际教育标准(IES)。数据为通过发放问卷获得的原始数据。分析方法采用独立样本t检验和方差分析。本研究结果表明,在东盟经济共同体(AEC)时代,会计学生、会计教育者和公共会计师对会计毕业生所需能力的看法存在差异。商业战略和管理、人际关系和沟通技巧以及审计和鉴证是每一组受访者的重要能力。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta
This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.
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