@article{oai:osu.repo.nii.ac.jp:00000365,
 author = {齋藤, 雅子 and サイトウ, マサコ and SAITO, Masako},
 issue = {1},
 journal = {大阪産業大学経営論集},
 month = {Oct},
 note = {P(論文), 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.},
 pages = {23--36},
 title = {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},
 volume = {16},
 year = {2014}
}