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TRANSPARENCY
Fair vs Full Disclosure
Our Research shows that the
compliency is about 93% and the
USA 97%
The role of management accountants
is crucial
In public sector, the role of GASB is
the core
GAAP should be improved
continously
ACCOUNTABILITY
The design of reporting should
be improved
Committee audit is the core
Internal auditors are the good
device for the accountability
The computer driven of auditing
is the must
Ethical internal auditors are the
must
RESPONSIBILITY
Stake holders paradigm
replaced stock holders
paradigm
Auditor is one out of several
parties to supervise
management
Independent commissioners
should come from accounting
fields or at least have good
background in accounting
INDEPENDENCY
Balance to make fairness
Auditor may supervise the
balance
No vested of interest
auditors
Need sertification of all
accountants fields
Fairness is the
qualification
FAIRNESS
Auditor is a refree
No information assimetry
Moral hazard
Equal treatment to all parties
Need exercise
EXPECTATION GAP
PUBLIK:
PROFESI:
DIBATASI REGULASI
CONFLICT OF INTEREST
PROTECT CLIENTILE
KURIKULUM
TERDIDIK vs TERAJAR
DAPAT ILMU
DAPAT VALUE
ATTITUDE CHANGING
AGENT OF CHANGES
CHARACTER BUILDING
PENDIDIK vs PENGAJAR
PROFESI AKUNTAN
MANAGEMENT ACCOUNTANTS
KAM INTERNAL ACTIVITIES
PUBLIC ACCOUNTANS
PPA
USAP
ACCOUNTANT EDUCATORS
DEGREE ACHIEVEMENT
FUTURE CURRICULUM
CHARACTER
SKILL
THINKING SKILL
PROBLEM SOLVING
LISTENING SKILL
WRITING SKILL
COMPUTER SKILL
QUANTITATIVE SKILL
SPEAKING SKILL
RESEARCH SKILL
INTERPERSONAL SKILL
KNOWLEDGE:
ACCOUNTING
BUSINESS
OTHERS
COMMON SENSE
ETHICS
MOTIVATION
PROFESSIONAL
CONFIDENCE
PROF APPEARANCE
PLEASANT PERSONALITY
ASSERTIVENESS
LEADERSHIP
SILLABUS
THE WAY HOW THE LECTURE IS DELIVERING AND
DESIGNING THE TRANSFER OF KNOWLEDGE
MERUPAKAN KONTRAK ANTARA DOSEN DAN
MAHASISWA SERTA INSTITUSI
BERISI:
APA YG DIAJARKAN
BAGAIMANA MENGAJARKAN
BAGAIMANA MENILAI PRESTASI MAHASISWA
APA TARGET KELAS
CLOSING
EDUCATION IS THE PRODUCER OF ACCOUNTANTS
THE QUALITY OF THE PROCESS IS THE HEARTH OF A GOOD
QUALITY
FUTURE EDUCATION IS CREATING THE ABILITY OF STUDENT
TO LEARN FOR LEARNING
THE IDEA OF ACCOUNTING WAS FROM ALL BIG RELIGIONS:
ISLAM, CHRISTIANITY, AND JEWS