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Oki Wahyu Setiawan
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ijabs@ub.ac.id
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Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
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Kota malang,
Jawa timur
INDONESIA
The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4 Documents
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Search results for , issue "Vol 8, No 1 (2000): The International Journal of Accounting and Business Society" : 4 Documents clear
Ethics in Commerce Degrees — Why and How? Smark, Ciorstan
The International Journal of Accounting and Business Society Vol 8, No 1 (2000): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The concept of ethics education in commerce almostattracts as much cynicism as the term business ethics. ls there any place for ethics in a commerce degree? The short answer to this question from the authors’ point of view is “yes”, but one needs to think carefully about how to incorporate ethics into the commerce curriculum. This paper examines two key issues facing commerce educators. Firstly, we attempt to provide reasons why business ethics should be part of the commerce curriculum. Secondly, if ethics is to be part of the curriculum, we provide some suggestions as to how it should be incorporated.'
Materiality Thresholds in Accounting and Auditing Some UK Evidence Chong, Gin
The International Journal of Accounting and Business Society Vol 8, No 1 (2000): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This paper reports the telephone interviews with 12 auditors (Big 5 and non Big 5) and 14 non auditors on the materiality thresholds adopted by them or by their organisations. Non auditors include from finance directors, banker, lawyer, internal auditors, an academic, and technical directors of the Accounting Standards Board (ASB) and the Auditing Practices Board (APB) in the UK. This is in respond to the issuance of Statement of Auditing Standards (SAS) 220 on ‘Materiality and the Audit= by the APB in 1995 whereby no materiality threshold was specifically mentioned. The findings showed that 10% of net profit before tax is the favourite threshold. This is close to recommendations from literature or due to influences by the literature themselves. A specific mathematical guideline could enhance harmonisation of reporting and interpretation of financial results. key words: materiality, audit risk, auditors, true and fair view.
Management Accounting in Indonesia: Analysis of Current Systems, Potential for Change and Forces behind Innovation Jermias, Johny; Armitage, Howard M
The International Journal of Accounting and Business Society Vol 8, No 1 (2000): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The paper begins with a- description of the current practice of management accounting in Indonesia and the degree to which management accounting systems and management accountants are expected to change during the next five years. This is followed by an empirical examination of the relationship between management accounting innovation in lndonesia and such factors as organization hierarchy, system design, company performance, size, and age. As predicted, results from this study indicated that the level of management accounting system innovation can be predicted by the level of hierarchy and the nature of organizational design. Increased hierarchy has a negative association with innovation in management accounting systems. Similarly, organizations that are process oriented use more innovative management accounting systems than functionally oriented organization. Key words: innovation, management accounting, hierarchy, lndonesia.
Bookkeeping to Professional Accounting: A University Power in Indonesia Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 8, No 1 (2000): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The paper is historical. lt explores the development of accounting from the mode of ‘bookkeeping’ knowledge to a ‘new’ disciplinary power of accounting in lndonesia. lt argues that after the independence of the Republic of Indonesia, 17 August 1945, a radical change of an accounting education discipline from the Dutch political administration to the indigenous Indonesian management was the main issue to a ‘new’ university system. The university became a ‘powerful’ system to transform bookkeeping tradition to accounting profession.

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