Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)

Towards Convergence of International Education Standards: Implementation of IES 4 in Accounting Education

Authors
Rina Karlina, Elvia R. Shauki
Corresponding Author
Elvia R. Shauki
Available Online July 2019.
DOI
10.2991/apbec-18.2019.5How to use a DOI?
Keywords
Ethics, Accounting education, Institutional theory, Institutional logics, Isomorphism.
Abstract

This study analyzes a phenomenon occurring in the Indonesian State College of Accountancy (PKN–STAN) regarding the school’s readiness for implementing the Indonesian National Qualification Framework (KKNI), the Higher Education National Standards (SN–Dikti), and International Education Standard (IES) no. 4. The motivation for adopting these criteria is to codify professional values, ethics, and attitudes. This study examines the school’s suitability to do so, the actors in the organization, and the learning design process. PKN–STAN is a national university that provides accounting education programs and graduates mostly government employees. This research uses case-study methodology, qualitative approaches, and institutional theory to analyze the research problem. The results show that PKN–STAN’s learning program is compliant with KKNI and SN–Dikti. However, it has not yet implemented IES 4. Furthermore, PKN–STAN shows normative isomorphism and is nearly ready to apply the standard using the current education system.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2019
ISBN
10.2991/apbec-18.2019.5
ISSN
2352-5428
DOI
10.2991/apbec-18.2019.5How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Rina Karlina
AU  - Elvia R. Shauki
PY  - 2019/07
DA  - 2019/07
TI  - Towards Convergence of International Education Standards: Implementation of IES 4 in Accounting Education
BT  - Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)
PB  - Atlantis Press
SP  - 29
EP  - 34
SN  - 2352-5428
UR  - https://doi.org/10.2991/apbec-18.2019.5
DO  - 10.2991/apbec-18.2019.5
ID  - Karlina2019/07
ER  -