The response of accounting educators in incorporating significant new accounting standards in the curriculum in Indonesia

Aria Farah Mita and Sylvia Veronica Siregar

International Journal of Managerial and Financial Accounting, 2025, vol. 17, issue 3, 255-268

Abstract: Educators play a strategic role in the successful adoption and implementation of the IFRS due to their responsibility in preparing students for the profession. However, the dynamic nature of the IFRS poses a challenge. This research aims to examine the responses of educators in incorporating new and significant accounting standards into course materials. The study focuses on IFRS 9, IFRS 15, and IFRS 16 which differ significantly from previous standards. The 243 financial accounting educators from several universities in Indonesia were surveyed. The results show that most of the educators were late responders in incorporating the new accounting standards. A total of 49% were late for IFRS 16, 64% were late for IFRS 9, and 70% were late for IFRS 15. The study recommends that educators incorporate newly published standards before they become effective so that students can master them by the time they graduate and when those standards apply.

Keywords: financial accounting; IFRS adoption; accounting education; accounting curriculum; Indonesia. (search for similar items in EconPapers)
Date: 2025
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