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  1. 大阪産業大学経営論集
  2. 第16巻
  3. 第1号

インドネシアにおける会計専門職教育の社会的役割と課題

https://osu.repo.nii.ac.jp/records/365
https://osu.repo.nii.ac.jp/records/365
9c696a52-bc5c-43d3-8d07-d3de7efc54d5
名前 / ファイル ライセンス アクション
KJ00009500542.pdf KJ00009500542.pdf (524.6 kB)
Item type 紀要論文(ELS) / Departmental Bulletin Paper(1)
公開日 2014-10-01
タイトル
タイトル インドネシアにおける会計専門職教育の社会的役割と課題
タイトル
言語 en
タイトル The Social Responsibility and Problems of Professional Accountant Education in Indonesia
言語
言語 jpn
キーワード
主題Scheme Other
主題 会計専門職教育(PAE)
キーワード
主題Scheme Other
主題 インドネシア
キーワード
主題Scheme Other
主題 アセアン諸国
キーワード
主題Scheme Other
主題 公認会計士
キーワード
主題Scheme Other
主題 公認会計士の質保証(QA)
キーワード
言語 en
主題Scheme Other
主題 Professional Accountant Education (PAE)
キーワード
言語 en
主題Scheme Other
主題 Indonesia
キーワード
言語 en
主題Scheme Other
主題 ASEAN
キーワード
言語 en
主題Scheme Other
主題 CPA
キーワード
言語 en
主題Scheme Other
主題 Quality Assurance (QA)
資源タイプ
資源タイプ識別子 http://purl.org/coar/resource_type/c_6501
資源タイプ departmental bulletin paper
ページ属性
内容記述タイプ Other
内容記述 P(論文)
記事種別(日)
論文
記事種別(英)
en
Article
著者名(日) 齋藤, 雅子

× 齋藤, 雅子

WEKO 467

齋藤, 雅子

Search repository
著者名よみ サイトウ, マサコ

× サイトウ, マサコ

WEKO 468

サイトウ, マサコ

Search repository
著者名(英) SAITO, Masako

× SAITO, Masako

WEKO 469

en SAITO, Masako

Search repository
著者所属(日)
大阪産業大学経営学部経営学科
抄録(英)
内容記述タイプ Other
内容記述 The purpose of this paper is to study for the social responsibility and problems on the Professional Accountant Education (PAE) in Indonesia. Globalization needs the higher reliability and comparability of financial reporting. Needless to say, the quality of accounting professionals depends on their sophisticated knowledge and experience that are supported by the good education. Indonesia is one of the emerging countries that has the radical development in the economy and seriously has the issue for the quality of the PAE as well as auditors. The population of the auditors is getting aged and is also a lower level than other ASEAN countries. Meanwhile, 40 percent of the PAE programs failed to pass the evaluation process for quality assurance by BAN-PT (Badan Akreditasi Nasional Pendidikan Tinggi)^1 until the end of 2011. It means that Indonesia still has the gap between the actual education and the social expectation in the PAE program. Furthermore, a majority of the PAE graduates wants to work at the company, although they don't want to become the CPA as their career. 1 BAN-PT is the National Accreditation Agency for Higher Education(NAAHE) in English.
雑誌書誌ID
収録物識別子タイプ NCID
収録物識別子 AA11394617
書誌情報 大阪産業大学経営論集

巻 16, 号 1, p. 23-36, 発行日 2014-10
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