Towards Convergence of International Education Standards: Implementation of IES 4 in Accounting Education

摘要

This study analyzes a phenomenon occurring in the Indonesian State College of Accountancy (PKN-STAN) regarding the school's readiness for implementing the Indonesian National Qualification Framework (KKNI), the Higher Education National Standards (SN-Dikti), and International Education Standard (IES) no. 4. The motivation for adopting these criteria is to codify professional values, ethics, and attitudes. This study examines the school's suitability to do so, the actors in the organization, and the learning design process. PKN-STAN is a national university that provides accounting education programs and graduates mostly government employees. This research uses case-study methodology, qualitative approaches, and institutional theory to analyze the research problem. The results show that PKN-STAN's learning program is compliant with KKNI and SN-Dikti. However, it has not yet implemented IES 4. Furthermore, PKN-STAN shows normative isomorphism and is nearly ready to apply the standard using the current education system.