This research is one of challenges to boost the higher quality of accounting education in Indonesia. Through the educational experiment in six universities, we tried to measure the level of accounting competency for undergraduate students in Indonesia and find the characteristic toward developing students’ ability of accounting to follow the social needs in business, industry and economy. In Indonesia some efforts of human resource development have been enforced. There are several reasons; the free trade in ASEAN community, (2) raising enrolment in higher education, (3) unemployment of youth, (4) the quality of accounting education. This is a joint activity of Indonesian and Japanese researchers, based on the field study. Because accounting is business language, the higher quality in Indonesia also helps younger people to enrich their life. Accounting education is the front door to access easily and effectively to business and also to get a good job for younger generation. Obviously, accounting education has the social responsibility for younger resource development toward the sustainable economy in Indonesia, being enhancing students’ competency; knowledge, skills, or technique in higher education. In this examination, we found the difference of score between group of universities and then the significant characteristic for accounting education in Indonesia.
Keywords: Accounting education, Competency, Human resource development, Financial reporting
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