RESPON PROFESI AKUNTAN MANAJEMEN INDONESIA TERHADAP PERGESERAN PERAN PROFESI TERSEBUT DALAM ERA TEKNOLOGI INFORMASI



Mulyadi Mulyadi(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract


The shifting role of management accounting profession has demanded a radical change on the core competence of the profession. The Management Accountant Compartment of Indonesian Institute of Accountants has responded strategically to the change, in order for the profession to adapt to the new environment. It published a very fundamental statement on management accounting, concerning the framework for formulating the competencies of management accounting profession. Using the framework, then, it formulated the new roles and the core competencies of management accounting profession needed to fulfill the roles. This article describes the strategic steps taken by the Indonesian management accounting professional organization in responding to the radical change in its environment.

Keywords


management accounting profession,

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References

Bounds Greg, et. al, 1994. Beyond Total Quality Management: Toward Emerging Paradigm. New York: McGraw-Hill, Inc. Covey Steven R., 1989. Seven Habits of Highly Effective People: Powerful Lessons in Personal Change. New York: Simon & Schuster. IFAC (International Federation of Accountants), 1998. Management Accounting Concepts. New York: Financial Management Accounting Committee, International Federation of Accountant. KAM (Kompartemen Akuntan Manajemen, Ikatan Akuntan Indonesia) 2000. Exposure Draft Pernyataan tentang Akuntansi Manajemen No. 1: Rerangka Perumusan Kompetensi Profesi Akuntan Manajemen. KAM (Kompartemen Akuntan Manajemen, Ikatan Akuntan Indonesia) 2000. Exposure Draft Pernyataan tentang Akuntansi Manajemen No. 2: Peran dan Kompetensi Inti Profesi Akuntan Manajemen. Mulyadi, 2000. Menyongsong Pergeseran Peran Profesi Akuntan Manajemen dalam Era Teknologi Informasi. Jurnal Ekonomi & Bisnis Indonesia 15 (2). NAA (National Association of Accountants), 1982. Statement on Management Accounting, No. 1B. New York: National Association of Accountants. Suadi Arief, 2000. Menyongsong Pergeseran Peran Profesi Akuntan Manajemen dalam Era Teknologi Informasi: Sebuah Tanggapan. Jurnal Ekonomi & Bisnis Indonesia 15 (4).




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