GLOBALISASI AKUNTANSI: IMPLEMENTASI KONVERGENSI IFRS DI LINGKUNGAN AKADEMISI DI PALEMBANG

Abstract

This study is an explorative study on the implementation of IFRS in Indonesia. The study used a survey method involving actors or professionals in the field of accounting. The object of this study is the professional academics in accounting field in Palembang. The primary data used is a structured interview of a questionnaire. While secondary data is data about the convergence of IFRS Roadmap Implementation of the relevant agencies, libraries and sourced from the internet in the form of the previous literature review. The data analyzed using qualitative analysis techniques. Based on the analysis, the convergence of IFRS is already in the curriculum with absorption rates differ, the study IFRS is still very low and the discussion was limited to meetings ahead of the lecture, the university support is quite good but the emphasis on IFRS convergence is still lacking, the biggest obstacle faced is quite expensive literature and training.