One of accounting forum series was held on 30 August 2019 at 13.00 in Ruang Sidang Utama, Gedung Dekanat, Faculty of Economics and Business. The speaker for this event is Pak Surya Raharja, Ph.D., CA., Ak discussing about the practical and empirical implication of accounting and accountability. More than 50 participants from various educational levels in accounting (undergraduate, master and Ph.D) attended the event that was closed at 15.00
The event started with the broad definition of accounting and accountability and how they intertwine to satisfy the needs of stakeholders for accounting information. Using the Boven’s definition, accountability can be decomposed into the hierarchical and social accountability. Dr. Surya also further detailed the practical implication of accountability that consist of intelligent accountability, accounting report mobilization and accountability space creation. On the other hand, accountability also provides avenues for future empirical work starting from alternative focus from compliance and content analysis to reasons for firms’ low compliance to accounting standards.
Next session of accounting will be held on 27 September 2019. Pak Dwi Cahyo Utomo, SE., MA., Ph.D., Ak. will be talking about the qualitative research on accounting. Don’t forget to make a reservation, as limited seats are provided.