Do We Ready To Face Globalization Of Accounting? Exploratory Study of Accounting Faculties in Indonesia

Abstract

Faculties is a human capital that is very important for improving higher education performance. The purpose of this study is to explore the readiness of accounting faculties to face globalization arena. By using exploration method and description analysis this study investigate academic rank and educational background. The study finds that most of accounting faculties have low degree of education namely bachelor degree. This is far away from government regulation that bachelor degree should be taught by minimum master degree. Other finding is that most of accounting faculties are still have lowest academic rank namely tenaga pengajar. This finding seems correlate with the low of research and publication in international level. Moreover most of accounting department does not has global vision and mission. From this study it seems that it is very difficult for accounting faculties to face globalization in accounting.