Accounting Undergraduate, Skills, Technology, and Profession

Muhammad Sulaiman Sugiharto, Nabila Tazky Ramadhita, Rachma Equatrin Prahastuti, Rizky Firmansyah

Abstract


Dengan perkembangan teknologi yang semakin masif, penerapan kurikulum berbasis teknologi bukanlah hal yang langka bagi para pendidik akuntan. Sejak 1996, organisasi akuntan telah mendorong para pendidik untuk memberikan kompetensi teknologi pada seluruh undergraduate akuntansi. Meskipun organisasi-organisasi tersebut memaksa undergraduate untuk memiliki “kompetensi”, kurangnya definisi atas “kompentensi” tersebut menimbulkan kebingungan di antara para pendidik (Lawson et al., 2014). Kecakapan teknologi merupakan suatu hal yang vital bagi seorang undergraduate akuntansi, karena perkembangan teknologi menuntut akuntan untuk tumbuh, dan beradaptasi dengan teknologi digital canggih. Selain kecakapan teknologi, tuntutan seorang undergraduate akuntansi juga kompleks, skill yang memadai menjadi poin utama yang dibutuhkan oleh stakeholder. Oleh karena itu seorang undergraduate akuntansi harus meningkatkan kompetensinya dibantu dengan kurikulum yang memadai selama kuliah agar dapat bersaing.

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References


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