Bridging the Gap between Academicians and Practitioners on Accountant Competencies: An Analysis of International Education Standards (IES) Implementation on Indonesia's Accounting Education

摘要

The purpose of this research is to describe and compare accountant competencies based on Academicians and Practicioners views, and analyze gaps between two parties. Thirty accounting academicians and practitioners, resides in Jakarta and West Java Province was selected as a sample. Data collected by conducting online survey and analyzed using descriptive statistics. Research showed there are gaps between academician and practicioners in viewing accountant knowledge, skills, and attitude. It was caused by differences in the way academicians and practicioners viewing compentencies. Academicians view based on theory, while practitioners view based on practical experience and requirements of business.