Internationalizing the Accounting Graduates’ Competencies Through the Improvement of Student Engagement

Abstract

ASEAN Economic Community (AEC) allows accountants to work in all countries of AEC members. To face these challenges and opportunities, universities have very important roles in harmonizing accounting competencies of graduates with those applied in the international level. Although accounting competencies of university graduates have met the international requirements, their quality still needs improving. A feasible strategy is to enhance student engagement in accounting learning process. Universities in cooperation with Institute of Indonesia Chartered Accountants (IAI) should immediately set a competencies framework for accounting graduates that enable graduates to work locally and internationally. Universities facilitated by Indonesian DHE (DIKTI) should have started implementing a survey on student engagement for research and benchmarking purposes.

Keywords: International accounting competencies, forensic accounting, student engagement, Accounting Education

JEL Classification: M41, I23