Does Student Engagement Matter in Building Students’ Accounting Competencies? Evidence from Indonesian Universities

Abstract

This paper discusses relationships between student engagement and students’ potential accounting competencies gained during university education. Academic challenge, active learning, student-staff interaction, enriching education experience, and supportive learning environment are employed to measure student engagement. The American Institute for Certified Public Accountants core competencies consisting of functional, personal, and broad-business perspective competencies are used as frameworks of students’ accounting competencies. Data were collected from final-year accounting students at eight state universities in Indonesia. Relationships between student engagement and students’ accounting competency factors are significant based on Pearson’s and Canonical correlations. Regression models show that academic challenge and supportive learning environment influence all students’ accounting competency factors, while academic challenge and student-staff interaction have positive effects on personal competency and broad-business perspective competency respectively.

Keywords: student engagement, AICPA core competencies, Indonesian university, accounting education

JEL Classification: M41