AKRUAL: Jurnal Akuntansi
Vol 9, No 2: AKRUAL: Jurnal Akuntansi (April 2018)

An Overview of Accounting Ethics Course In Undergraduate Program Curriculum In Indonesia

Limijaya, Amelia (Unknown)



Article Info

Publish Date
28 Apr 2018

Abstract

This research describes the status of accounting ethics course in accounting undergraduate program curriculum in Indonesia, which is based on the data available from the National Accreditation Agency for Higher Education website. The sample consists of 60 programs which have an accreditation status of A and the status is not expired yet. The result suggests that the majority of the programs offer an accounting-specific course and only a few of them have two stand-alone course on ethics in their curriculum. Not much differences are found regarding the naming of the course. Variations are observed regarding the course placement, nature of the course and the required prerequisites. Suggestions given include covering accounting ethics topic in the curriculum, preferably in a stand-alone course, or integrating it into other courses if a stand-alone one is not feasible and making sure that the learning outcomes related to accounting ethics are actually covered. 

Copyrights © 2018






Journal Info

Abbrev

aj

Publisher

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...