JURNAL AKUNTANSI MULTIPARADIGMA : Penilaian Diri Praktisi dan Akademisi Akuntansi atas Kemampuan di Bidang Teknologi Informasi

The International Federation of Accountants (IFAC) Education Committee issued IEPS 2, which state that information technology is pervasive in the world of business. Information technology can replace accountant’s role in financial statement preparation. Competence with this technology is imperativ...

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Main Author: Lutfi Harris
Format: Jurnal
Language: Bahasa Indonesia
Published: Fak. Ekonomi dan Bisnis Universitas Brawijaya 2010
Subjects:
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=79513
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recordtype oai_dc
spelling oai:lib.umy.ac.id:795132021-06-16T13:10:29ZJURNAL AKUNTANSI MULTIPARADIGMA : Penilaian Diri Praktisi dan Akademisi Akuntansi atas Kemampuan di Bidang Teknologi InformasiLutfi HarrisPerceived knowledge level Accountant scholar Practitioners Information technology for accountant professionalThe International Federation of Accountants (IFAC) Education Committee issued IEPS 2, which state that information technology is pervasive in the world of business. Information technology can replace accountant’s role in financial statement preparation. Competence with this technology is imperative for professional accountant. The aim of this research is to examine accounting practitioner’s and educator’s self IT perceived knowledge level, towards the important of PC knowledge, system design and development know-how, accounting package awareness, information technology auditing and language programming knowledge for accountant professionals. Purposive sampling, hence, is employed to determine the number of respondents that will capable to represent public accountant practitioners, management accountant practitioners, public sector accountant practitioner and accountant scholar. Moreover, the respondent will be drawn within the universities and firms located at Jakarta. The data collected, hence will be analyzed using Mann-Whitney U test to examine the difference among practitioners towards academicians. It is shown by the standardize U statistics with 0,05 level of significant, eighteen item expression’s scores are within acceptance region, confirm that there is no different perceived knowledge level among accountant scholar toward accountant professional.Fak. Ekonomi dan Bisnis Universitas Brawijaya2010Jurnal293-310ISBN:ISSN 2086-7603AKUNTANSI MULTIPARADIGMA Tahun Vol. No. 2010 1 2 Bahasa Indonesiahttp://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=79513
institution Universitas Muhammadiyah Yogyakarta
collection Perpustakaan Yogyakarta
language Bahasa Indonesia
topic Perceived knowledge level Accountant scholar Practitioners Information technology for accountant professional
spellingShingle Perceived knowledge level Accountant scholar Practitioners Information technology for accountant professional
Lutfi Harris
JURNAL AKUNTANSI MULTIPARADIGMA : Penilaian Diri Praktisi dan Akademisi Akuntansi atas Kemampuan di Bidang Teknologi Informasi
description The International Federation of Accountants (IFAC) Education Committee issued IEPS 2, which state that information technology is pervasive in the world of business. Information technology can replace accountant’s role in financial statement preparation. Competence with this technology is imperative for professional accountant. The aim of this research is to examine accounting practitioner’s and educator’s self IT perceived knowledge level, towards the important of PC knowledge, system design and development know-how, accounting package awareness, information technology auditing and language programming knowledge for accountant professionals. Purposive sampling, hence, is employed to determine the number of respondents that will capable to represent public accountant practitioners, management accountant practitioners, public sector accountant practitioner and accountant scholar. Moreover, the respondent will be drawn within the universities and firms located at Jakarta. The data collected, hence will be analyzed using Mann-Whitney U test to examine the difference among practitioners towards academicians. It is shown by the standardize U statistics with 0,05 level of significant, eighteen item expression’s scores are within acceptance region, confirm that there is no different perceived knowledge level among accountant scholar toward accountant professional.
format Jurnal
author Lutfi Harris
author_sort Lutfi Harris
title JURNAL AKUNTANSI MULTIPARADIGMA : Penilaian Diri Praktisi dan Akademisi Akuntansi atas Kemampuan di Bidang Teknologi Informasi
title_short JURNAL AKUNTANSI MULTIPARADIGMA : Penilaian Diri Praktisi dan Akademisi Akuntansi atas Kemampuan di Bidang Teknologi Informasi
title_full JURNAL AKUNTANSI MULTIPARADIGMA : Penilaian Diri Praktisi dan Akademisi Akuntansi atas Kemampuan di Bidang Teknologi Informasi
title_fullStr JURNAL AKUNTANSI MULTIPARADIGMA : Penilaian Diri Praktisi dan Akademisi Akuntansi atas Kemampuan di Bidang Teknologi Informasi
title_full_unstemmed JURNAL AKUNTANSI MULTIPARADIGMA : Penilaian Diri Praktisi dan Akademisi Akuntansi atas Kemampuan di Bidang Teknologi Informasi
title_sort jurnal akuntansi multiparadigma : penilaian diri praktisi dan akademisi akuntansi atas kemampuan di bidang teknologi informasi
physical 293-310
publisher Fak. Ekonomi dan Bisnis Universitas Brawijaya
publishDate 2010
url http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=79513
isbn ISBN:ISSN 2086-7603
callnumber-raw AKUNTANSI MULTIPARADIGMA Tahun Vol. No. 2010 1 2
callnumber-search AKUNTANSI MULTIPARADIGMA Tahun Vol. No. 2010 1 2
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score 14.79448