Proceedings of the 6th International Accounting Conference (IAC 2017)

The 6th International Accounting Conference (IAC) was successfully held by Department of Accounting Faculty of Economics and Business Universitas Indonesia in collaboration with Bank Indonesia (BI) on 27-29 August 2017 at Hotel Tentrem, Yogyakarta, Indonesia. Department of Accounting Faculty of Economics and Business Universitas Indonesia plays an active role in creating an accounting research atmosphere in Indonesia. The 6th IAC this year has become very strategic for academics in view of the increasing need for publication. So, this conference become a forum to help the scholars to publish the results of the accounting research and to discuss current issues in accounting.


The theme for this conference is "The Growth Game Changer: How Accounting Works in the Digital Era". This theme is very relevant to the current conditions where there has been a shifting towards the era of digital economy that is triggered by the development of technology and internet usage. Implementation of the digital era in accounting includes changes in business processes as well as the emergence of new innovations such as fintech and financial inclusion. This theme is discussed by speakers who are experts in the field followed by conference participants who are very enthusiastic to listen to the exposure as well as to exchange ideas related to the issue of digital economy.


The event divided into 3 main parts; pre-conference workshop, plenary session and paper presentation. The pre-conference workshop was held on Sunday, August 27, 2017, which addressed the Innovative Teaching Method: The New Approach of Teaching IFRS and Innovative Research Tool: A Simple Template for Pitching Research. 
The conference opening session was held on Monday, August 28, 2017. It began with Keynote Speech by Mr. Mirza Adityaswara (Senior Deputy Governor of BI). In his speech, Mr. Mirza mentioned that the world is getting connected and digital technology is playing an important role in the payment system. BI as a regulator welcomes the presence of digital technology in the banking sector by promoting the less-cash society. There were two panel sessions held on the first day. The first panel session discussed The Government Financial Policy in the Digital Era and the second panel session discussed The Role of Accounting Profession in the Digital Era. Two sessions of this panel invited practitioners from Bank Indonesia, the Directorate General of Taxation and various practitioners in the digital technology field. The second day of the conference was closed with the Gala Dinner serving Javanese banquet and performing traditional dances.


The last day of the conference began with plenary sessions 3 addressing Ethics, Risk and Governance in the Digital Era. It followed by the 4th session with a theme of Meeting the Challenges in the Digital Era: Industry Perspective that brought speakers from practitioners and academics.


This year we received a total of 447 papers from 10 countries, including Indonesia, and selected 227 papers to present. We collaborate with 7 scopus-indexed journals, 1 international indexed proceedings and 1 accredited national journal which are: (1) Australasian Accounting, Business and Finance Journal (Scopus, Q4), (2) ) BAR Brazilian Administration Review (Scopus, Q3), (3) Humanomics (Scopus, Q4), (4) International Journal of Economics and Management (Scopus, Q3), (6) Social Responsibility Journal (Scopus, Q2), (7) CPCI International Proceeding and (8) Journal of Accounting and Finance Indonesia (Nationally Accredited).,


We would like to thank the co-hosts, sponsors, speakers and participants for their good cooperation so that the event runs well. Also, the very high appreciation to all the committees who have worked hard so that all participants feel well-served. We also apologize for any inconvenience caused and hope to meet again in the upcoming conference.





Warm Regards,




Dr. Sylvia Veronica N. P. Siregar, Steering Committee
Dr. Dyah Setyaningrum, Organizing Committee