FITRIASURI, FITRIASURI (2022) ACADEMICS AND EDUCATION INSTITUTIONS SUPPORT TO SUCCESS INTERNATIONAL ACCOUNTING STANDARDS IFRS CONVERGENCE (IN PALEMBANG, SOUTH SUMATRA, INDONESIA). ACADEMICS AND EDUCATION INSTITUTIONS SUPPORT TO SUCCESS INTERNATIONAL ACCOUNTING STANDARDS IFRS CONVERGENCE (IN PALEMBANG, SOUTH SUMATRA, INDONESIA).
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Abstract
This study is an exploratory study on the implementation of IFRS convergence roadmap set by the Financial Accounting Standards Board. Convergence of Accounting Standards and IFRS is essential to be implemented and cannot be delayed due to the influence of globalization in various sectors. Since the implementation of the convergence, it faces many obstacles in the field. Researcher wants to know the obvious description of the implementation of the roadmap. Therefore researchers conducted an exploratory study on the implementation of IFRS convergence. This study used a survey method which involves professionals in the field of accounting especially academics staff. This survey focuses on the implementation of IFRS convergence is currently associated with the roadmap that has been determined. The data used is primary data obtained from interviews using structured and open instrument Marshal. The instrument was chosen because it can provide information about the individual's knowledge and perception of IFRS more easily. While the secondary data used in this study is the data on the convergence of IFRS Roadmap Implementation of relevant agencies, libraries and some sources from the internet in the form of previous literature studies. Data obtained from the questionnaire was analyzed using analysis qualitative techniques. Based on descriptive analysis results, it is known that the convergence of IFRS has been implemented in the curriculum but the rate of absorption is different. The results of descriptive analysis also showed that studies and discussions have not sufficient. Existing studies is still very minimal while the discussion was still limited. The results also showed that the support of the university is good enough but the average university has not emphasized / burden on the convergence of IFRS and the biggest obstacle faced is the training supports which are still quite expensive
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 20 Jun 2022 07:07 |
| Last Modified: | 20 Jun 2022 07:07 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13252 |
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