Engagement Strategies for Teaching International Competency of Accounting: A Case of Indonesian Lecturers

Abstract

The implementation of ASEAN Economic Community (AEC) allows accounting professionals to work in all member countries causing higher competition among accountants. Accounting departments must be able to respond this condition by providing their graduates with adequate international competency of Accounting (ICA). The roles of lecturers in equipping students with ICA is highly pivotal. This research aims (1) to find out to what extent lecturers include ICA contents into their teaching; and (2) to identify how ICA factors influence lecturers to employ faculty engagement (FE). Using multi-stage sampling, this research collects data from accounting lecturers in eight universities. The competency instrument is developed based on AICPA core competency framework and the FE questionnaire is designed based on factors developed by NSSE and AUSSE. By using product moment and canonic correlations, the study finds that there are significant associations between factors of ICA and FE. The regression analyses show that academic challenge, student staff interaction, enriching educational experience, and supporting learning environment have been used well for teaching ICA. Nevertheless, Active and Collaborative Learning have been used intensively by Indonesian lecturers for teaching other than ICA contents.

Keywords: International Competency, AICPA Core Competency, Faculty Engagement, Accounting Education

JEL Classification: M41, I23