IFRS integration into accounting curriculum: Undergraduate accounting students’ perceptions in Jakarta

Abstract

Abstract
 This study was to analyze the empirical evidence about the difference perceptions of IFRS into accounting curriculum integration between female students with male students, and students who are under or equal to 20 years with a student over the age of 20 years. Survey I conducted by distribution of a set questionnaires using purposive sampling method to accounting unfergraduate students of some university with A Accreditation Jakarta. Research Results state that there is a difference between the perception of female students with male students about the integration of IFRS into accounting curriculum, and there is no difference in perception between students aged below or equal to 20 years with a student over the age of 20 years.
 Keywords: Perception, IFRS integration, accounting curriculum, gender.

Incorporating International Financial Reporting Standards (IFRS) into Accounting Curricula: Perceptions of Undergraduate Accounting Students in Saudi Universities

“…They found that while IAS/IFRS courses are offered commonly in Turkey, only a few related courses are offered in the world. Ediraras et al (2017) analyzed the differences in perceptions of IFRS integration into accounting curriculum between female students with male students, and students who are under or equal to 20 years with a student over the age of 20 years in Indonesia. Their results stated that there was a difference between the perception of female students with male students about the integration of IFRS into accounting curricula, and there is no difference in perception between students aged below or equal to 20 years with a student over the age of 20 years.…”

“…He further found that departmental support, familiarity with IFRS, training and teaching experience in IFRS are positively associated with the time spent on teaching the IFRS. Ediraras et al (2017) showed that the problems that facing the incorporating of IFRS into accounting curricula in Indonesia were limited lecturing materials (textbooks) owned by educational institutions, lecturing time, and abilities / skills of lecturers. Aldredge (2018) investigated potential relationships among five independent variables (educator rank, institution size, IFRS familiarity, IFRS uncertainty, timing of U.S. IFRS adoption) and IFRS course coverage in the USA and found that only one factor, IFRS familiarity, was significantly related to IFRS course coverage.…”

“…The first group (includes four questions) aims to assess students' awareness of some general information about IFRS, the second group (includes four questions) aims to assess students' awareness of detailed information about the adoption of IFRS in Saudi Arabia, while the third group (includes eight questions) aims to identify students' perceptions of incorporating IFRS into accounting curricula. Most of these questions were obtained from previous studies that examined the incorporation of IFRS into accounting curricula in other countries (e.g., Bajaj et al, 2019;Okorie et al, 2018;NL, 2018;Ediraras et al, 2017;Chimtengo et al, 2017). The questionnaires were administered and collected during November and December 2020 and they were developed in the Arabic language.…”

“…Chartered Accountants of Australia and New Zealand (2017) opined that IFRS education seek to make graduates up-to-date on IFRS, understand the fundamental requirements of IFRS, speak the global language of accounting, stay relevant and add value to the accounting profession. However, prior studies have provided evidence that the incorporation of IFRS into accounting curricula in universities, especially in developing countries, is still not at the appropriate level (e.g., Bajaj et al, 2019;Okorie et al, 2018;NL, 2018;Ediraras et al, 2017;Chimtengo et al, 2017;AlMotairy and AlTorky, 2012). This weakness in incorporating IFRS into accounting curricula in these countries could negatively affect the effectiveness of implementing IFRS.…”