Hamidah - presentasi KRA Jember current issue in IAH

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KONFRENSI REGIONAL AKUNTANSI III 2016 JEMBER RAYA

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Current issues in accounting research and it’s metodhology

Hamidah

hamidah_unair@yahoo.com

FEB Universitas Airlangga Konferensi Regional Akuntansi III Jember

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Top five accademic accounting journal

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Accounting, Organizations and Society

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Contemporary Accounting Research

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Journal of Accounting and Economics

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Journal of Accounting Research

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6 critical issues

(He Qiong, Du Jianjun,2011):

• _{The first critical issue is the corporate governance,}

• _{The second issue is accounting system and internal control systems.} • _{The third critical issue emphasizes the accounting measurement}

and estimations, and the outcome of accounting works: financial reports and their quality.

• _{The fourth topic targets internal and external auditing, and related} mechanics of monitoring on accounting function.

• _{The fifth topic is the relationship between accounting and other} disciplines,

• _{The sixth critical topic is}_{the accounting internationalization and}

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Our focus is on IAH

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The last topic identified is accounting

internationalization or convergence, which

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Overall topic of IAH

(international accounting harmonization):

• _{Perbandingan praktik akuntansi internasional;} • _{Praktik akuntansi dan ekologi akuntansinya;} • _{Perbedaan dalam pilihan kebijakan akuntansi}

• _{Implementasi IFRS pada masing masing negara yg berbeda} • _{Conceptual framework}

• _{the possibility and the necessity of establishing international}

accounting standards;

• _{IASC/IASB- sejarah, pendanaan, kekuasaan, politic;}

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Critical Perspectives on Accounting and IAH research oportunities:

– _{Studies involving the political economy of accounting,}

critical accounting, radical accounting, and accounting's implication in the exercise of power

– _{The relationship between accounting and the state in}

various Social formations

– _{Studies of accounting's historical role as a means of}

"remembering" the subject's social and conflictual character

– _{The role of accounting in establishing "real" Democracy at}

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Accounting's adjudicative function in international

exchanges, such as that of the Third World debt

• Antagonisms between the social and private

character of accounting,

• Accounting's involvement in Gender and class

conflicts

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Sejak tanggal 1 Januari 2005 IAH memasuki tahap

baru dan menentukan.

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Timeline of important event in IAH:

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1965 - First IAH research

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1973 – creation of IASC

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1989 – IASC Framework

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1995 – IASC/IOSCO agreement

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2001 – creation of the IASB

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2005 – IFRS effective in EU

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Period of research in IAH

• _{IAH research during the Initial Period: 1965–1973}

• _{IAH research during the Intermediate Period: 1974–1989} • _{IAH research during the Mature Period: 1990–2004}

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Initial period 1965-1973

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Beberapa research mengenai wacana accounting

uniformity:

– _{Wilkinson, T. L. (1965). United States accounting as viewed by accountants}

of other countries. The International Journal of Accounting, 1(1), 3–14.

– _{Morgan, R. A. (1967). The multinational enterprise and its accounting}

needs. The International Journal of Accounting, 3(1), 21–28.

– _{Savoie, L. M. (1969).}_{International dimensions} _{of accounting.}_The

International Journal of Accounting, 5(1), 79–99.

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• _{Meskipun beberapa peneliti memulai fokus risetnya pada accounting}

uniformity. Namun beberapa penulis juga meneliti mengenai perbedaan dalam praktik akuntansi keuangan. Khususnya diantara negara industri maju ( Kollaritsch, 1965; Davidson and Kohlmeier, 1966; Hatfield, 1966).

• _{Beberapa peneliti mengkaitkan perbedaan ini dikaranakan perbedaan}

faktor lingkungan antara lain yaitu budaya dan sistem ekonomi (Choi,

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Research methods:

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Jumlah IAH research pada periode tersebut

sebanyak 21.

• _{18 artikel dilakukan dengan metode kualitatif}

descriptive

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Intermediate Period: 1974–1989

• _{Beberapa tema baru dalam IAH:}

– _{a focus on the creation of a Conceptual Framework for international accounting}

standards-setting as a means of fostering greater international harmonization;

– _{investigations of Factors of the Environment as a way to explain differences}

accounting practices;

– _{discussions about the IASC as a way of enhancing the IAH process;}

– _{studies of the harmonizing effects of the Accounting Directives issued by the}

European Union.

• _{Bahwa riset yang dilakukan merupakan cikal bakal global accounting standar.}

Artinya sebagai akademisi kita harus terus melakukan riset dengan topik-topik yang sekiranya dianggap mendukung VISI kita, misalnya kita berkeinginan

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Research methods in intermediade period:

• _{Jumlah IAH research pada periode tersebut sebanyak 46}

artikel, meningkat dari periode sebelumnya 21.

• _{32 (70%) artikel dilakukan dengan metode kualitatif descriptive}

• _{14 (30%) dilakukan dengan metode kuantitatif empir}is

• _{Artinya kita harus terbuka menerima multiparadigma dalam}

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Mature Period: 1990–2004

• Beberapa faktor lain mulai dipertimbangkan dalam

penelitian.

– Keragaman praktik akuntansi tidak hanya disebabkan budaya dan

ekonomi, namun juga termasuk:

• sejarah perkembangan ekonomi suatu bangsa dan pasar modal; • perbedaan sistem hukum;

• perbedaan dalam nature of property rights;

• ukuran dan kompleksitas perusahaan dalam suatu negara; • Iklim sosial ;

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Accounting and culture

• _{Tay and Parker (1990), Baydoun and Willett (1995) and}

Hussein (1996) analyzed the accounting practices of

industrialized countries based on cultural factors using the Hofstede framework.

• _{Riahi-Belkaoui and Picur (1991) also found that cultural}

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Accounting and politic

• _{Luther (1996) maintained that political factors were the}

primary reason for differences in accounting practices among countries. Political influences on accounting standards-setting is therefore inevitable.

• _{Consequently, accounting standards setting can be seen as a}

political process where the point of view of the most powerful often prevails.

Research in this area suggests that there has been

domination of the IAH process by the major English

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• _{Chandler (1992) examined the connections between IASC and} IOSCO from a political perspective.

• _{Ahadiat and Stewart (1992) looked at the relationships between the} SEC, the European Union and the IASC.

• _{these studies emphasized the influence of American institutions} such as the SEC and the FASB on international accounting

standards-setting.

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New theme: Impact of harmonized accounting

practices on share prices and returns

• _{As capital markets have become increasingly globalized there}

has been a perceived need

• _{for more relevant and reliable accounting information in the}

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• _{Amir et al. (1993) studied the value relevance of accounting}

numbers measured in accordance with U.S. and non-U.S. GAAP

• _{Pope and Rees (1993) investigated the information content of}

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Research methods in mature period:

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Jumlah IAH research pada periode tersebut

sebanya 135 artikel =

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New theme: Implementation of IAS/IFRS in

different countries

• _{Glaum (2000) investigated the evolution of German companies' attitudes}

towards inancial reporting standards over a period of three years (1994– 1997)

• _{Kikuya (2001) discussed the participation of Japan in IAS/IFRS after 1990.}

• _{Hamidah (2015)}

http://www.sciencedirect.com/science/article/pii/S1877042815053562

• _{Search from science Direct dengan kata kunci “IFRS” ditemukan 1290}

artikel yg tersebar sejak 1995 sd 2016

• _{Apabila dipersempit dengan kata “IFRS adoption” = 890}

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Abstract

The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework

developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study finds that the adoption of IFRS in Indonesia is driven by international

interests. Indonesia's membership in IFAC, IOSCO, and the G-20 has resulted in Indonesia approved the use of global accounting standards.

• Keywords:IFRS, Adoption, Accounting Ecology, Case Study,

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TERIMA KASIH

IKATAN AKUNTAN INDONESIA KOMPARTEMEN AKUNTAN

PENDIDIK

Wilayah Jawa Timur

Grha IAI Jatim

Jl. Krukah Utara No. 64 - Surabaya 60245 Jawa Timur

website: www.iaijawatimur.com email: iai.jawatimur@yahoo.com

Tel (031) 5021125; Fax (031) 5034633

IAI Wilayah Jawa Timur