REVIKA FEBRI ARTHITA, 040710343 (2011) RESPONSES OF ACCOUNTING DEPARTMENTS TO SAK CONVERGENCE IFRS (CASE IN STATES AND PRIVATE UNIVERSITIES IN SURABAYA). Skripsi thesis, UNIVERSITAS AIRLANGGA.

	Text (ABSTRAK) gdlhub-gdl-s1-2012-arthitarev-22096-a186--k.pdf Download (460kB)
	Text (FULLTEXT) gdlhub-gdl-s1-2012-arthitarev-19489-a186--r.pdf Restricted to Registered users only Download (1MB) | Request a copy

Abstract

This research examines the preparation of academic people to face the IFRS convergence issue viewed from four perspectives which are academic institution, curriculum, lecturer and infrastructure. The research was conducted in two public owned universities (Universitas Airlangga and Universitas Negeri Surabaya) and three private owned universities (Universitas 17 Agustus, Universitas Kristen Petra and Universitas Surabaya) in Surabaya that has different background and characters. The research subject is the accounting departments in each university while the research object is the responses of those accounting departments to the IFRS convergence issue. The research was conducted by making semi structured in-depth interviews to the head of accounting program in each university and some of the financial accounting lecturers. This research is qualitative one using exploratory case study. The result based on four perspectives shows that basically the academicians realize that the IFRS convergence is a mandatory which needs to be prepared. But the level of preparation is depending on each condition and resource owned by university. Some barriers arise along this adaptation process; some of them are the lack of textbook resource until the resistance from the lecturers and students. This brought to the conclusion that IFRS convergence phenomena still needs very long time to be implemented in educational environment even the mandatory itself should be officially undertaken in 2012.

Actions (login required)

View Item