The Gap of Supply and Demand on Accounting Education

Title : The Gap of Supply and Demand on Accounting Education: A Picture of Readiness of Top 50 Universities in South East Asia toward Green Concern

Authors : Dianne Frisko (University of Surabaya) & Desi Arisandi (University of Surabaya)


This paper aims to take a picture on the university commitment toward sustainability development consideration. As a part of it, this paper also try to map the action taken by accounting education through its programs including curriculum development, research, campus activities programs showing green concern in creating sustainability development. As a descriptive study, this research took 50 universities on top South East Asia ranking web of world universities (Webometrics) in 2010. All data taken from information published on web in each universities as well as any information related with each universities provided in public sources. Using descriptive analysis it is found that mostly accounting education put their green-concern on hardcore facilities such as web-based learning as one of their delivery method supporting facilities. While findings shown that accounting education need to put more attention and effort on designing accounting curriculum, campus events, and research that carry ethics and socio-environment consideration to respond the ultimate demand from business sector. Eventually, this result expected to encourage accounting education especially in Indonesia to put more consideration and action in responding business requirement in creating sustainability development.

Jurnal Akuntansi Lainnya:  @## Tanggungjawab Lingkungan Dan Peran Informasi Biaya Lingkungan Dalam Pengambilan Keputusan Manajemen: Studi Kualitatif

Keywords: South East Asia, Accounting Education, Environment, and Ethics


This paper attempt to map in what extend universities especially accounting institution has respond to the changing of business demand more on ethical maturity and broaden conceptual perspective for professional accountant. It is still few institutions taken from top 50 South East Asia universities rank that shown their concerned through its vision and mission, programs and it research centre. While the findings from each accounting institution shown that only 16% have developed their curriculum with ethics and green concern. This condition supported by the argument that the educational process followed functional assumptions of conformity to professional standards as being driven by internalization of the profession’s ethic code. While International Accounting Education Standards Board (IAESB) has on progress to propose revised IES (International Education Standard) no.4 about Professional Values, Ethics and Attitudes. In it Exposure Draft (April 2011), one statement mentioned that IFAC shall cover accountant professional values, ethics, and attitudes with one of five fundamental principles which foster a commitment to sensitivity to social and environmental responsibilities. Hence so far, we have seen that IFAC as representative of professional organization has taken action on responding business change by revising the professional ethics standard.


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