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首页> 外文会议>Padang International Conference on Education, Economics, Business and Accounting >Needs and Challenges in Government Accounting Education: Users Perceptions from Local Government Agencies in Padang City
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Needs and Challenges in Government Accounting Education: Users Perceptions from Local Government Agencies in Padang City

机译：政府会计教育中的需求和挑战：用户来自巴东市地方政府机构的看法

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摘要

The reforms that took place in Indonesia in 1998 caused significant changes in various fields, one of which was reform in regional financial management. This was driven by increasing demands for accountability and transparency in regional financial management. Government accounting has the main role to prepare financial statements as a form of implementation of public accountability. Therefore the need for accountants who have government accounting expertise is increasing, both in implementing policies and as policy makers; that's way need change of focus in teaching government accounting to ensure that graduates' knowledge and competencies are produced in accordance with users' needs. However, research on government accounting teaching is often overlooked; therefore this study will investigate needs of accounting graduate with government accounting expertise, check the suitability between users' needs and material taught in government accounting courses at universities and also to identify challenges for future government accounting education. This research found that there is still need of graduate with government accounting expertise by looking at the fact that majority of accounting staff in local government agencies at Padang City still come from non-accounting education background. The current curriculum of government accounting in university already covers users' need even there are still some suggestions for future improvement. It can be challenges for lecturers and academicians at university to explore the current curriculum to be collaborate with suggestions from practitioners.
机译：1998年在印度尼西亚发生的改革引起了各个领域的重大变化，其中一个是区域财务管理的改革。这是通过越来越多的对区域财务管理中对问责制和透明度的需求驱动的推动。政府会计在准备财务报表中作为履行公共责任的形式，具有主要作用。因此，在执行政策和决策者方面，对有政府会计师专业知识的会计师的需求正在增加;这就是需要改变专注于教学政府会计，以确保毕业生的知识和能力是根据用户的需求制作的。但是，政府会计教学的研究往往被忽视;因此，本研究将调查与政府会计专业知识的会计毕业生的需求，检查大学政府会计课程中的用户需求和材料之间的适用性，并确定未来政府会计教育的挑战。这项研究发现，通过观察Padang City的地方政府机构中的大多数会计人员仍来自非会计教育背景，仍然需要毕业生的政府会计专业知识。即使有一些建议，目前大学的政府会计课程也涵盖了用户的需求，仍有一些建议未来的改善。它可能是大学讲师和院士的挑战，探讨目前的课程与从业者的建议合作。

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