OSREL stie-mce
Online Search and Retrieval Library
Faculty Research
CURRENT CONDITIONS IN UNDERSTANDING OF IFRS AMONG EDUCATIONAL ACCOUNTANT AS A GENDER PERSPECTIVE
| Detail | |
|---|---|
| Author | RINI MARYUNI HARIYATI |
| ID | 202.710.249 |
| Published Date | 22-04-2013 |
Abstract
-Abstract IFRS convergence in Indonesia demanding in terms of readiness educational accountant on student learning accounting courses. This study aims to determine the readiness of accountant educators in terms of practical constraints, lecturer innovation, the competitiveness of universities and the level of understanding of educational accountant to IFRS based on a gender perspective. This study udes educational accountant in private and state university in Malang as a population. Analysis of the data used is the Mann Whitney U-test. Research shows that there are differences between male and female educational accountant in addressing the practical constraints in the IFRS learning process at the classroom. Keyword: gender, practical constraints, lecturer innovation, high education competitiveness.