IFRS Convergence in Accounting Curriculum: How It is Perceived
Abstract
The purpose of this study is to examine the response of Intermediate Accounting lecturer to convergence of IFRS in accounting standards in Indonesia (PSAK). This response will affect the act of lecturers in adjusting the curriculum of Intermediate Accounting based on IFRS. The adjusted Intermediate Accounting curriculum will determine how the classroom teaching and learning will be carried out. Finally, students’ understanding will indicate how successful the process of learning has been held. This study examines the act of Intermediate Accounting lecturers at public universities in Malang that have vision and mission of accounting department in accordance with IFRS. The respondents are six intermediate accounting lecturers and students taking Intermediate Accounting subject. The result of this study is that currently Intermediate Accounting lecturers have a proper and sufficient knowledge of subject matter. Furthermore, they plan the lesson accordance with the needs and implement it in the classroom as well, so that the students get the right understanding as expected.
Keywords: IFRS convergence, curriculum of intermediate accounting, teacher knowledge, teaching and learning process, students understanding
References
[1] Ahmad, W. M. R. W., Esa, A., Salleh, B. M., Kadir, Z. A., & Razali, H. (2009). Relationship between in-service training with students’ achievements at TVET institutions in Malaysia. Journal of Technical Education and Training, 1 (10), pp. 95– 113.
[2] Bungin, M. B. (2010). Qualitative research: Communication, economics, politics, and other social science. Jakarta: Kencana.
[3] Cheng, Y. C. (1995). Function and effectiveness of education (3rd ed.). Hongkong: Wide Angle Press.
[4] Cheng, Y. C. (1998). The pursuit of new knowledge base for teacher education and development in the new century. Asia-Pacific Journal of Teacher Education and Development, 1 (1), pp. 1–15.
[5] English, L. D. (1998). Children’s problem posing within formal and informal contexts. Journal of Research in Mathematics Education, 29 (1), pp. 83–106. http://dx.doi.org/10.2307/749719
[6] Frolic, M. & Michaelowa, K. (2005). Peer effects and textbooks in primary education: Evidence from Francophone Sub-Saharan Africa. IZA DP No. 1519. http://dx.doi.org/10.1016/j.labeco.2010.11.008
[7] Glaser, B. S., & Strauss, A. (1967). The discovery of grounded theory. New York. http://dx.doi.org/10.14361/9783839413272-065
[8] Glewwe, P., Kremer, M., Moulin, S. (1998). Textbook and test score: Evidence from a prospective evaluation in Kenya. Development Research Group. World Bank, Washington, D.C.
[9] Herrick, V. E. (1950). The concept of curriculum design. Toward improved curriculum theory, 37-50.
[10] Heyneman, S. P., Jamison, D. T., & Montenegro, X. (1984). Textbooks in the Philippines: Evaluation of the Pedagogical Impact of a Nationwide Investment. Educational Evaluation and Policy Analysis, 6(2), 139-150. http://dx.doi.org/10.2307/1163909
[11] James, M. L. (2011). Integrating IFRS into the accounting curriculum: strategies, benefits, and challenges. Academy of Educational Leadership Journal, 15, pp. 127. In Alon, A. (2012). The IFRS question. To adopt or not. Advances in Accounting Education, 13, 405-423.https://doi.org/10.1108/s1085-4622(2012)0000013021
[12] Medley, D. M. (1982). Teacher effectiveness. Encyclopedia of educational research, 4, 1894-1903. http://dx.doi.org/10.1037/018625
[13] Munter, P. & Reckers, P. M. J. (2009). IFRS and collegiate accounting curricula in the United State: 2008 a survey of the current state of education conducted by KPMG and the Education Committee of the American Accounting Association. Issues in Accounting Education, 24, pp. 131–139. http://dx.doi.org/10.2308/iace.2009.24.2.131
[14] Passos, A. F. J. (2009). A comparative analysis of teacher competence and its effect in pupil performance in upper primary schools in Mozambique and Other SACMEQ countries. (A Doctoral Thesis). University of Pretoria. Pretoria. http://dx.doi.org/10.1163/_afco_asc_1469
[15] Pidarta. (1999). Thinking of Education Supervision. Jakarta: PT Bina Aksara.
[16] Rhoades, L. & Eisenberger, R. (2002). Perceived organizational support: A review of the literature. Journal of Applied Psychology, 87 (4), pp. 698–714. http://dx.doi.org/10.1037//0021-9010.87.4.698
[17] Sanders, P. (1982). Phenomenology: A new way of viewing organizational research. Academy Management Review, 7. http://dx.doi.org/10.5465/amr.1982.4285315
[18] Sukmadinata, N. S. (2009). Curriculum development: Theory and practice. Bandung: PT Remaja Rosdakarya.
[19] Shulmann, L.S. 1986. Those who understand: Knowledge growth in teaching. American Education Research Association, 15 (2), pp. 4-14. http://dx.doi.org/10.3102/0013189x015002004
[20] Tyler, R. W. (1950). Basic principles of curriculum development. Chicago: University of Chicago Press. Performance Improvement Quarterly, 3(1), 65-70.
[21] Westera, W. (2001). Competences in education: A confusion of tongues. Journal of Curriculum Studies, Vol. 33 (1), pp. 75–88. http://dx.doi.org/10.1080/00220270120625
[22] Wolff, L., Schiefelbein, E., & Valenzuela, J. (1994). Improving the quality of primary education in Latin America and the Caribbean: Toward the 21st century (Vol. 257). World Bank Publications. http://dx.doi.org/10.1596/0-8213-2985-5
[23] Zais, R. S. (1976). Curriculum: Principles and foundations. Ty Crowell Company.