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All Journal Greenation International Journal of Economics and Accounting
Erfan Erfiansyah
University of Muhammadiyah Bandung, Bandung, Indonesia
Economics, Econometrics & Finance

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Uncovering the Integration of Technology and Global Curriculum in Shaping Future Accountant Professionals: Case Studies at the University of Muhammadiyah Bandung and University of Kuala Lumpur Tania Ningrum; Erfan Erfiansyah; Nur Aisya Putri Binti Suratman
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.452

Abstract

Uncovering the Integration of Technology and Global Curriculum in Shaping Future Accountant Professionals: A Case Study at the University of Muhammadiyah Bandung and the University of Kuala Lumpur. This study aims to analyze students' perceptions related to the integration of technology and global curriculum in accounting education at the University of Muhammadiyah Bandung (UMBandung) and Universiti Kuala Lumpur (UniKL). The method used is an exploratory case study with a qualitative approach. Data were collected through in-depth interviews with students from both institutions and analyzed inductively. The results show that although the curriculum has adopted international standards such as IFRS and ISA, the application of global materials such as international audits and cross-border taxation is still limited. UniKL students are more familiar with modern accounting software and certification programs, while UMBandung students excel in a value-based ethical approach. Cross-cultural communication and teamwork training is considered effective, but multinational work simulations still need to be improved. This study recommends strengthening technology-based curriculum, increasing university cooperation with industry, and periodic curriculum evaluation to align with global market demands and future developments of the accounting profession.
Integrating Islamic Values and Industrial Technology in Accounting Education: A Thematic Comparison of Student Competencies at Umbandung and Unikl Nazihah Amatullah; Erfan Erfiansyah; Nur Ezzatte Azzahrah Binti Kuzaidi
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.453

Abstract

Globalization and digital transformation have reshaped the competency demands of the accounting profession. This study aims to explore competency gaps among accounting students from two institutions with different curricular orientations: Universitas Muhammadiyah Bandung (UMBandung), which emphasizes Islamic values, and Universiti Kuala Lumpur (UniKL), which focuses on industrial technology. A qualitative case study approach was employed, involving in-depth interviews with 15 final-year students, analyzed thematically. The findings reveal significant thematic contrasts. UMBandung students demonstrated strong ethical internalization and sustainability awareness grounded in values, yet showed limited proficiency in accounting software, professional presentation, and cross-cultural exposure. In contrast, UniKL students exhibited strong mastery of industrial technology tools (e.g., Structured Query Language (SQL)) and professional communication skills, but their understanding of ethics remained procedural and lacked reflective depth. Both institutions also lacked sufficient coverage of international taxation and global accounting practices. The study highlights a pattern wherein value-based curricula tend to strengthen personal integrity, while industry-based curricula emphasize technical job readiness. The key contribution of this research lies in offering empirical insights for developing a more holistic and contextually relevant accounting curriculum in Southeast Asia one that integrates local values with global industry needs to produce ethical, adaptive, and professionally competent accountants.
Co-Authors Nazihah Amatullah Nur Aisya Putri Binti Suratman Nur Ezzatte Azzahrah Binti Kuzaidi Tania Ningrum