KESIAPAN DOSEN AKUNTANSI DALAM MENGINTEGRASIKAN MATERI IFRS DALAM MATA KULIAH

Abstract

This research’s goal is to describe current coverage status of course material pertaining to
International Financial Reporting Standards (IFRS) in financial accounting course, accounting
lecturer’s readiness to integrate IFRS into their course, and institutional support to their lecturers to
integrate IFRS into their course. This research also examines impact of accounting lecturer’s
readiness and institutional support on IFRS coverage, and explores perceived implication of IFRS
adoption on accounting practice and accounting education. Data collected through survey. We
conducted a survey on 53 accounting lectures from 14 universities in Yogyakarta. The result show
that on integrating the IFRS material in the accounting courses, the IFRS coverage’s mean, the
accounting lecture’s readiness, and the institutional support is relatively low. A regression analysis
reveals that accounting lecture’s readiness is positively affect the IFRS coverage at significant level
of 1%, while institutional support is not statistically significant. Results also indicate 72% of
lecturers’ perceive IFRS will increase judgment on the implementation, while 51% of surveyed
lecturers suggest some adjustment on current curriculum, and 68% believe that professional ethics
should be included in future curriculum.
Key words: IFRS coverage, accounting lecture’s readiness, institutional support.