Title: The influence of accounting education on the prospects of becoming a member of the chartered accountant profession: opportunities, challenges and expectations of Indonesia towards the ASEAN economic community

Authors: Khomsiyah; Lindrianasari

Addresses: Economics Faculty, Trisakti University, Jalan Kyai Tapa (Grogol), Jakarta, 11440, Indonesia ' Accounting Department Economics and Business Faculty, Universitas Lampung, Jl. Sumantri Brodjonegoro No. 1, Bandar Lampung, 35134, Indonesia

Abstract: The objective of this study is to examine the correlation between one's education and the likelihood of becoming a chartered accountant in Indonesia. This study also identifies the opportunities, challenges and expectations being faced by accountants in Indonesia in the context of the implementation of ASEAN Economic Community (AEC). The respondents are drawn from accounting community members dispersed across Indonesia. Mixed methods are applied to draw inferences from the research data collected. The variables analysed include the education process (university where S1 was completed, time since graduation, employment and occupation) and CA membership. These are assessed through the Spearman's rho correlation analysis. The results show that the length of time since graduation, type of employment and occupation are correlated with CA membership, whereas the university where the respondents had completed S1 is not. The challenges being faced by the profession and the expectations of members of the accounting profession are also described.

Keywords: accounting education; opportunities; challenges; expectation; AEC; ASEAN Economic Community; chartered accountant.

DOI: 10.1504/IJMEF.2017.087482

International Journal of Monetary Economics and Finance, 2017 Vol.10 No.3/4, pp.257 - 269

Received: 21 Jan 2016
Accepted: 22 Mar 2016

Published online: 10 Oct 2017 *

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