The purpose of the study is to assess the financial condition of 18 districts and 9 municipals in West Java Province. Assessing the financial condition was based on a 10 (ten) point financial ratio model developed by Kenneth Brown. Data on financial ratios for the 2013-2016 period was obtained from audited financial reports published by the west java provincial supreme auditor. Analysis of financial ratios was based on descriptive statistics and conducting Independent t-Test analysis. Research results showed that both district and municipal governments in West Java Province have a good financial condition. However, the performance of financial condition score for district governments shows a downward trend. In general, there is significant difference in the financial condition of district governments and municipal governments. In general, municipal governments showed better financial condition than district governments.

The new Millennium era is closely associated with turbulence business environment along with advanced of Information and technology. Job market demands university graduates to concern not only technical skills but also beyond that. Accounting education institutions must respond to the changes by providing education systems that comply with market expectations. This paper described critical thinking related new orientation of accounting education institutions in responding currently advanced of technology, dynamic business environment along with millennial generation characteristics. This paper explored using literature review perspective to understand the implications of advanced technology, changing business environment and special character of millennial generation on accounting education in higher institutions. The paper is expected to give a new perspective for accounting education institutions in terms of handling education process in the era with full of technologically advanced, dynamic business environment and the different character of a student of the millennial generation. Accounting academicians need to make an adaptation in terms of teaching method to fulfill market expectation towards accounting graduates. Accounting Education institutions must be aware of their system education, curriculum, and learning outcomes. This paper explores some ways in which this might be achieved and some of the challenges to effecting change in accounting education that will have to be overcome.

This research aims to analyse the gaps in a company’s annual reports related to the disclosure requirements in the International Financial Reporting Sustainability Standard (IFRS) S1 and compare them to other companies and business sectors in Southeast Asia. This research analyses 224 companies listed on Environmental, Social and Governance (ESG)-related indexes in Thailand, Singapore, Indonesia and Malaysia. The assessment was done using a disclosure quality matrix consisting of four criteria: (1) Governance (GOV); (2) Strategy (STR); (3) Risk (RSK); and (4) Target and Metrics (MTR). The results of the study show that: (1) Based on the extent and quality of the disclosures, almost all companies fully disclosed GOV, STR and RSK but not MTR; (2) In general, there is a difference between the extent and quality of the disclosures among countries and industries; (3) From the four clusters formed, 94 out of 224 companies classified in the best clusters, while only 12 out of 224 companies classified in the worst clusters. This research implies that there is still much to be done to improve sustainability reporting, including an effort to reduce disparities in the quality and extent of disclosure between countries and business sectors.

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This article aims to give another perspective for Management accounting scholars to potentially implementsociology theories in theirs accounting researchers. Traditionally, accounting researchers have beenconducted relying on accounting theory, management theory, economic theory and psychological theory.However, in line with popularity academic research that involves the interdisciplinary field of study, it is,therefore, open possibility to adopt another perspective of theory from a related discipline. SinceManagement accounting discipline is closely associated with the organization and behavior of an individualwithin the organization, sociology theory is considered fit to be adopted. This article will figure out potentialresearch in management accounting discipline using framework sociology theory.