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Bagaiamana Pendidikan Akuntansi Memastikan Relevansinya dengan Profesional Akuntan di Masa Depan? Brian Pratama, Bagas; Rino Tam Cahyadi; Cecilia Deandra Christina Indranatan; Fulvian Wahyu Danendra Mangkuluhur
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11806

Abstract

This study aims to develop an accounting education model that is adaptive to digital technological changes and the learning characteristics of Generation Z. The main issue addressed is the gap between the competencies of accounting graduates and the increasingly digitalized demands of the industry, as well as the limited relevance of conventional teaching approaches to the learning styles of digital-native students. A mixed methods approach with an exploratory-explanatory design was employed across three stages: (1) conceptual model development through a scoping literature review, (2) industry needs exploration via interviews with six accounting professionals from both the private and public sectors, and (3) empirical implementation and evaluation of the model within classroom-based accounting courses. The literature review and expert interviews concluded that the accounting education model must undergo changes to be relevant to the future industry. These changes encompass three key elements: integrating digital technology, contextual learning based on practical problems, and the role of lecturers as facilitators. This model was then tested in classroom learning among three different accounting student cohorts at Ma Chung University, with a total of 72 accounting students. The evaluation of the model's implementation demonstrated a high level of satisfaction with an average response of 4.3 (very satisfied), as well as high instrument reliability with a Cronbach's Alpha value of >0.95. This research provides a framework for future accounting education reform that is more contextual and aligned with industry demands and the character of future students.
Co-Authors Andarvici, Akta Aruna Angelene, Deana Putri Anugrah, Audito Aji Audito Aji Anugrah Ayu, Regina Diah Retno Basory, Hartomy Akbar Catharina Aprilia Hellyani Catharina Aprilia Hellyani Cecilia Deandra Christina Indranatan Cesatyanegara, Nadine Ranisyademas Hawidiajati Chen, Noriko Christiawan, Giovanni Clarissa, Felicia Daniel Happy Putra Daniel Sugama Stephanus Dewany, Amanda Salsa Dian Wijayanti Dian Wijayanti Dian Wijayanti Djie, Jonathan Felizio Endang Mardiati Eva Monica, Eva Fernanda, Rachel Widya Flavian Naretius Gunawan Fulvian Wahyu Danendra Mangkuluhur Halim, Dorothy Srikandi Hardana, Richio Putra Hariono, Michael Wijayanto Hartati Hartati Helios, Christover Hendriyanto, Felensia Clara Santa Jedija, Jehu Jerri Benardus Junaidi, Thitania Chatrine Lembut, Putu Indrajaya Liem Gai Sin Lilik Purwanti Lituhayu, Anagata Salsabila Marcelino Andrew Melinda, Debby Munaiseche, Giovanni Christiawan Oktariani, Fitri Peter Jonathan Pratama, Bagas Brian Priswanti, Sheril Putrianto, Novenda Kartika Rhenaldy Pius Wicaksono Rohim, Yasin Nur Rollando, Rollando Sahala Manalu, Sahala Santi Widyaningrum Santi Widyaningrum Sentosa, Sammy Gerald Setia Andrew Nugraha Soesanto, Catherine Agatha Sondakh, Aisvaryachandra Philea Sugiarto, Christopher Mael Sunaryo, Sherly Natalia Susanto, Ingrid Susilo, Yenita Sutrisna, Alysha Iswanti Tarsisius Renald Suganda Tarsisius Renald Suganda Tarsisius Renald Suganda Uki Yonda Asepta Wachyudi, Stefanny Wahyono, Seno Aji Wijaya, Leona Amelia Wijaya, Steffany Natalie Windra Swastika Yudhi Kurniawan