ojs2 has produced an error Message: WARNING: Invalid argument supplied for foreach() In file: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php At line: 149 Stacktrace: File: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php line 149 Function: PKPApplication->errorHandler(2, "Invalid argument supplied for foreach()", "/home/jab1/public_html/lib/pkp/classes/core/Core.inc.php", 149, Array(6)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRequest.inc.php line 463 Function: Core->isUserAgentBot("Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)") File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 353 Function: PKPRequest->isBot() File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 106 Function: UsageEventPlugin->_buildUsageEvent("TemplateManager::display", Array(5)) File: (unknown) line (unknown) Function: UsageEventPlugin->getUsageEvent("TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/plugins/HookRegistry.inc.php line 89 Function: call_user_func(Array(2), "TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/template/PKPTemplateManager.inc.php line 332 Function: HookRegistry->call("TemplateManager::display", Array(5)) File: /home/jab1/public_html/pages/article/ArticleHandler.inc.php line 224 Function: PKPTemplateManager->display("article/article.tpl") File: (unknown) line (unknown) Function: ArticleHandler->view(Array(2), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRouter.inc.php line 362 Function: call_user_func(Array(2), Array(2), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPPageRouter.inc.php line 220 Function: PKPRouter->_authorizeInitializeAndCallRequest(Array(2), Object(Request), Array(2), False) File: /home/jab1/public_html/lib/pkp/classes/core/Dispatcher.inc.php line 134 Function: PKPPageRouter->route(Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPApplication.inc.php line 178 Function: Dispatcher->dispatch(Object(Request)) File: /home/jab1/public_html/index.php line 64 Function: PKPApplication->execute() Server info: OS: Linux PHP Version: 5.6.40-38+ubuntu18.04.1+deb.sury.org+1 Apache Version: N/A DB Driver: mysql DB server version: 5.7.33-0ubuntu0.16.04.1-log
Persepsi Mahasiswa Akuntansi dan Mahasiswa Manajemen terhadap Profesionalitas Pendidikan Akuntansi | Desmiyawati | Jurnal Akuntansi dan Bisnis

Persepsi Mahasiswa Akuntansi dan Mahasiswa Manajemen terhadap Profesionalitas Pendidikan Akuntansi

Desmiyawati Desmiyawati, Julita Saidi

##article.abstract##


This study investigates whether undergraduate accounting education is more successful at instilling in accounting students a sense of responsibility to financial statement users than management students in Faculty of Economic of Riau University. The responses from 296 students were analyzed by using t-test. We find that senior accounting students oppose earnings management stronger than junior accounting students. We also find that senior accounting students opposed earnings management more stronger than senior students do in management disciplines. The senior accounting students' responses suggest that they are more strongly opposed to omitting or misstating financial information than junior accounting students and senior management students. The management students appear to have become less inclined to disclose potentially sensitive information than accounting students. The management students appear to believe stronger than the accounting students that Indonesia companies are burdened by complex accounting rules and that companies are forced to reveal unnecessary information. These results are consistent with socialization process taking place wherein accounting students learn to give priority to financial statement users' need, while students majoring in management disciplines come to identify more closely with the goals of corporate managers (Clikeman & Henning, 2000).

References


Ajzen, I., and T. J. Madden. 1986. Prediction of goal-directed behavior: Attitudes, intentions, and perceived behavioral control. Journal of Experimental Social Psychology (September): 453-474.

American Accounting Association, Committee on the Future Structure Content, and Scope of Accounting Education (The Bedford Committee). 1986. Future accounting education: Preparing for the expanding profession. Issues in Accounting Education (Spring): 168-195.

American Institute of Certified Public Accountants (AICPA), Commission on Auditors' Responsibilities (Cohen Commission) 1978. Report, Conclusions, and Recommendations. New York, NY: AICPA.

Aranya, N. 1974. The influence of pressure groups on financial statements in Britain. Abacus: 3-12.

Ayres, F. 1994. Perceptions of earnings quality: What managers need to know. Management Accounting (March): 27-29.

Becker, H. S., E. C. Hughes, B. Geer, and A. L. Strauss. 1961. Boys in White. Chicago, IL: University of Chicago Press.

Chandra, G. 1974. A study of the consensus on disclosure among public accountants and security analysts. The Accounting Review: 733-742.

_______, and M. N. Greenball. 1977. Management reluctance to disclose: An empirical study. Abacus: 141-154.

Chatman, J. A. 1991. Matching people and organizations: Selection and socialization in public accounting firms. Administrative Science Quarterly (September): 459-484.

Chia, Yew Ming. 1995. Decentralization, Management Accounting System (MAS) Information Characteristics and Their Interaction Effect on Manajerial Performance: A Singapore Study. Journal of Business Finance and Accounting. September. pp. 811-830.

Clikeman, Paul M., and Steven L. Henning. 2000. The Socialization of Undergraduate Accounting Students. Issues in Accounting Education, Vol. 15, Issue 1: 1-17

Cohen, L. W. Pant, and D. J. Sharp. 1998. The effect of gender and academic discipline diversity on the ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits. Accounting Horizons (September): 250-270.

Dirsmith, M. W., and M. A. Covaleski. 1985. Informal communications, nonformal communications and mentoring in public accounting firms. Accounting, Organizations and Society (May): 149-169.

Fogarty, T. J. 1993. Socializing the new staff accountant. New Accountant (March): 26-27, 32.

Foster, George. 1986, Financial Statement- Analysis. Second Editions. Prentice-Hall International Inc.. Englewoods Cliffs. New Jersey.

Hair, J. F. Jr, R. E. Anderson, R. L. Tatham, dan W. C. Black. 1998. Multivariat Data Analysis. New Jersey: Prentice-Hall, Inc.

Haka, S., and P. Chalos. 1990. Evidence of agency conflict among management, auditors, and the audit committee chair. Journal of Accounting and Public Policy: 271-292.

Jeffrey, C. 1993. Ethical development of accounting students, non accounting business students, and liberal arts students. Issues in Accounting Education (Spring): 86-96.

Merton R. K., and A. K. Rossi. 1968. Contributions to the theory of reference group behavior. In Readings in Reference Group Theory and Research, edited by H. H. Hyman, and E. Singer, 28-68. New York, NY: The Free Press.

Moses, O.D.. 1987, Income Smoothing and Incentives: Empirical Test Using Accounting Changes. Accounting Review. April: 358 - 377.

Nunnally, J. 1967. Psychometric Theory. New York: McGraw-Hill.

Ondrack, D. A. 1975. Socialization in professional schools: A comparative study. Administrative Science Quarterly: 97-103.

Ponemon, L. A. 1992. Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society: 239-258.

Ronen, J. dan Simcha Sadan, 1975, Classificatory smoothing: Alternative Income Models, Journal of Accounting Research, Spring: 133 - 149.

Schein, E. H. 1967. Attitude change during management education. Administrative Science Quarterly: 601-628.

Schipper, K. 1989. Commentary on earnings management. Accounting Horizons: 91-102.

St. Pierre, K. E., E. S. Nelson, and A. L. Gabbin. 1990. A study of the ethical development of accounting majors in relation to other business and non business disciplines. The Accounting Educators' Journal (Summer): 23-35.

Stark, J. S., M. A. Lowther, B. M. K. Hagerty, and C. Orczyk. 1986. A conceptual framework for the study of preservice professional programs in colleges and universities. Journal of Higher Education: 231-258.

Thielens, W. P. 1967. Influence of the law school experience on the professional ethics of law students. Cited in E. H. Schein's "Attitude Change during Management Education". Administrative Science Quarterly: 601-628.

Watts, R. L., and J. L. Zimmerman. 1986. Positive Accounting Theory. Englewood Cliffs, NJ: Prentice Hall.




DOI: http://dx.doi.org/10.20961/jab.v6i1.37

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic