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Abstrak :
All articles in this book explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate. Volume 20 includes papers that examine topics: assisting students with career selection via personality assessments to enhance students comprehension of the accounting cycle, incorporating exercises in an auditing course to help students better understand analytical procedures and developing journal lists to assist with departmental decisions. This also includes a special section that examines efforts to integrate accounting with other core business disciplines in the curriculum. This section includes two papers from instructors who have developed theme-based accounting ethics courses. In these cases the instructor focuses the course on developing wisdom in accounting decisions and development with a leadership focus.

Abstrak :
Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate. Volume 21 includes papers that examine the following topics: a commentary and analysis of the new CPA exam, a citation analysis of Advances in Accounting Education for volumes 1-15, and an application of methods for reducing writing apprehension in students. The volume also includes a special section that focuses on active learning. One article presents a series of active learning assignments for use in introductory financial accounting classes while the other manuscript presents the results of a survey of accounting faculty and their incorporation of active learning techniques in their classes.

Abstrak :
ABSTRAK
One of the goals of accounting education in Indonesia is to introduce the students to the ethics and values of accounting profession. This research focused on the effectiveness of accounting curriculum in developing students' responsibility towards the financial statements users. We find that accounting students oppose earnings management more strongly than do students from other disciplines, even though there are not any significant differences in their view of financial report ethics. This similar view on ethics also occurs between the new accounting students and senior accounting students. These results show that there are needs to reform the accounting curriculum -particularly in Indonesia - to emphasize more on ethics and values of the accounting profession.

Abstrak :
Penelitian ini ingin mengetahui faktor-faktor apa saja yang mempengaruhi keberhasilan dan kegagalan pembelajaran pada mahasiswa akuntansi, bagaimana mahasiswa Akuntansi FEB UI mendefinisikan arti kesuksesan (tercapainya tujuan intrinsik/ekstrinsik), apakah latar belakang mempengaruhi pendefinisian kesuksesan, bagaimana pembelajaran akuntansi di FEB UI mempengaruhi kepribadian dan kemampuan mahasiswa, dan apakah efektivitas proses pembelajaran mata kuliah wajib akuntansi di FEB UI mempengaruhi kesuksesan mahasiswa. Penelitian ini merupakan penelitian deskriptif, dan salah satu perumusan masalahnya dianalisis menggunakan uji beda. Hasil dari penelitian ini adalah faktor yang paling mempengaruhi keberhasilan dan kegagalan pembelajaran pada mahasiswa akuntansi FEB UI adalah efektivitas pengajar. ......This study investigates the factors that influence the success and failure of learning the accounting student, how the student of Accounting FEB UI to define the meaning of success (achievement of the intrinsic/extrinsic), whether the background affects the definition of success, how learning in FEB UI affects personality and the ability of the students, and whether the effectiveness of the learning process compulsory subjects accounting in FEB UI affects student success. This research is descriptive, and one formulation of the problem is analyzed using different test. Results from this study are the factors that most influence the success and failure of student learning in accounting FEB UI is the effectiveness of teachers.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk mengevaluasi penggunaan teknik-teknik akuntansi manajemen dan menganalisis faktor-faktor yang mendasari penggunaannya pada BLU di Wilayah DKI Jakarta. Metodologi yang digunakan dalam penelitian ini yaitu metode kualitatif dengan analisis deskriptif, dengan pengumpulan data menggunakan teknik survey dan wawancara mendalam kepada sepuluh BLU di wilayah DKI Jakarta. Temuan penelitian ini menunjukkan mereka belum cukup baik menggunakan sistem perhitungan biaya, penetapan harga dan pelaporan pusat pertanggungjawaban. Faktor-faktor yang mempengaruhi penggunaan teknik akuntansi manajemen: 1 Kegunaan/manfaat yang diperoleh; 2 Kompleksitas lingkungan operasi; 3 Latar belakang dan pengalaman manajemen; 4 Keterbatasan sistem; 5 Persyaratan dari stakeholder eksternal; dan 6 Usia BLU.

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ABSTRACT
This research aims to evaluate the use of management accounting techniques and analyzes factors that underlie their use. This research uses qualitative methods such as descriptive analysis, with data collection using survey and in depth interview techniques to ten GSB in Jakarta. This research finds that GSB not good enough to use the system costing, pricing and responsibility center reporting. The factors affecting the use of MA techniques are 1 the perceived decision usefulness of the technique 2 the complexity of operating environment 3 background and experience of management 4 limitations of the systems 5 external stakeholder requirements and 6 the age of GSB.