The changing of financial accounting standard into International Financial Report Standard (IFRS) is the headline for all accountants, for professional public, company and academic accountants. The purpose of this research is to evaluate the curriculum of vocational high school (SMK) accounting major in the advance of applying IFRS. The method used is descriptive explorative approach. This research started through library research, interview with teachers, hold trainings and questionnaire, and analyze the activities. The result showed that SMK in accounting major is not ready yet for the advance of IFRS convergence in 2012, so does the knowledge socialization among teachers and instructors. The researcher recommended holding the preparation for PSAK in IFRS convergence curriculum-based (in cooperation with fostering directorate of vocational high school), training for teachers, arranging accounting books or modules, and adding subjects about IFRS for opening knowledge.
This case study examines the business of an oil and gas company, EMP, in a time of crisis: the management had to downsize operations to survive in an unpredictable situation. The management was implementing new internal policies that would have an impact on its corporate social responsibility (CSR) programs. However, the rules and beliefs of the institutional environment have the potential to influence the management change process at EMP. Aside from external rules and beliefs, the persistence of the social service ethos within the company, inherited from the past, explains the lack of management changes. An explanatory case study approach was adopted, mostly consisting of semi-structured interviews and document analysis. The research strategy borrows the institutional logic approach based on situational reasons for variation in organizational practices, which determine how multiple logics are addressed. In essence, EMP must resolve the tension between production demands and CSR efforts. As a result, management reform occurs in a research setting where social programs and production goals coexist.
Keywords: Oil crisis, Oil and Gas Company, CSR, Case Study, Change Management.
JEL Classification: L2, M41, R11
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