Professional financial and accounting services in the light of European Union directives and the deregulation of professions in Poland – current status and research needs

Ciechan-Kujawa, Marlena

doi:10.12775/cjfa.2015.016

Cited by 1 publication

(1 citation statement)

References 9 publications

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“…Many studies have investigated the impact of economic integration, such as that under the European Union on the accounting profession (Walton, 2000; Joyce, 2014; Ciechan-Kujawa, 2015). However, little research has studied the impact of ASEAN integration on the accounting profession because this is relatively a new trajectory, bringing change in the socio-economic, political and cultural spheres (Das, 2015).…”

Section: Introductionmentioning

confidence: 99%

The influence of the ASEAN economic community on the future of the management accounting profession

Adhariani¹

2020

MEDAR

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Purpose The purpose of this paper is to explore the perceptions of Indonesian management accountants (MAs) regarding the Association of South East Asian Nations (ASEAN) – ASEAN economic community (AEC), an integration initiative in Southeast Asia, and its impact on their profession. More specifically, this study presents the perceptions on Indonesian MAs’ capabilities for facing challenges and opportunities in the AEC era, as well as identifies skills needed and training or development programmes that could support the achievement of qualification standards. Design/methodology/approach A survey was distributed and administered by using a convenience sampling method, resulting in 191 valid responses. The respondents’ answers were then analysed quantitatively using the descriptive and regression analysis. Findings It was revealed that the top skills needed in the AEC era, as identified by respondents, are soft skills, technical accounting capabilities and language skills. Language capabilities and soft skills were deemed as the most lacking, and training in these areas is considered important. Skill and knowledge upgrades are needed to reap the benefits of the opportunities offered by AEC to Indonesian businesses, especially among professional accountants who will join a bigger market not limited by borders. Research limitations/implications Findings from this study can guide executives and national leaders in developing the capacity and capability of Indonesian MAs to face competition in the ASEAN region. Originality/value Although research on the AEC has been conducted in previous studies, analysis of the impact on the MA cohort has not been much explored, which creates the research gap this study wishes to fill.

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Section: Introductionmentioning

confidence: 99%

The influence of the ASEAN economic community on the future of the management accounting profession

Adhariani¹

2020

MEDAR

View full text Add to dashboard Cite

show abstract

Professional financial and accounting services in the light of European Union directives and the deregulation of professions in Poland – current status and research needs

Cited by 1 publication

References 9 publications

The influence of the ASEAN economic community on the future of the management accounting profession

The influence of the ASEAN economic community on the future of the management accounting profession

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