Tiga warna orientasi pendidikan akuntansi masa depan

Soeherman, Bonnie (2024) Tiga warna orientasi pendidikan akuntansi masa depan. Akuntansi dan Teknologi Informasi (JATI), 17 (1). pp. 16-28. ISSN 1412-5994; E-ISSN 2614-8749

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Abstract

The WEF 2020 report has disrupted the world of education and the accounting profession. The role of accounting, traditionally carried out by humans, is gradually being overshadowed by technology. The sustainability of this profession serves as the primary background for this research, along with the direction and orientation of the future development of the accounting discipline, questioning its continued relevance. This study aims to analyze the future development, challenges, and opportunities in accounting education. It also seeks to construct a conceptual model for the orientation of accounting education development that aligns with the times. The research results are expected to contribute to developing educational curricula and the accounting profession. This study employs an interpretive-constructive approach through literature review. This research's analysis, mapping, and interpretative processes revealed three orientations in the development of accounting education referred to as Red, Green, and Blue (RGB) Accounting. Each represents standardization, globalization, geopolitics, sustainability, and innovation and technology. These three colors, known as True Tone, are expected to strongly influence accounting practices and serve as a crucial reference in the development of accounting education curricula. Laporan WEF 2020 mengusik dunia pendidikan dan profesi akuntansi. Peran akuntansi yang selama ini dikerjakan oleh manusia, perlahan tergeser oleh teknologi. Bagaimana keberlanjutan dari profesi tersebut menjadi latar belakang utama penelitian ini, serta kemanakah arah dan orientasi perkembangan disiplin akuntansi di masa depan, masihkah dibutuhkan. Penelitian ini bertujuan untuk menganalisis perkembangan, tantangan, dan peluang pendidikan akuntansi di masa depan, kemudian mencoba membangun model konseptual orientasi pengembangan pendidikan akuntansi yang relevan dengan zaman. Hasil penelitian ini diharapkan memberi kontribusi bagi pengembangan kurikulum pendidikan serta profesi akuntansi. Penelitian ini menggunakan pendekatan interpretif konstruktif melalui telaah literatur. Hasil dari analisis, pemetaan, serta proses interpretasi penelitian ini menemukan tiga orientasi pengembangan pendidikan akuntansi yang disebut dengan Akuntansi Merah, Hijau, dan Biru atau Red, Green, and Blue (RGB) yang masing-masing mewakili aspek standarisasi, globalisasi, dan geopolitik; keberlanjutan; dan inovasi dan teknologi. Tiga warna yang dapat disebut dengan istilah True Tone yang secara kental akan mewarnai praktik akuntansi dan menjadi referensi penting dalam pengembangan kurikulum pendidikan akuntansi.

Item Type:	Article
Uncontrolled Keywords:	accountant profession, accounting education, disruption of the accounting profession, RGB accounting
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Ester Sri W. 196039
Date Deposited:	03 Feb 2025 08:47
Last Modified:	03 Feb 2025 08:47
URI:	http://repository.ubaya.ac.id/id/eprint/47907

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