EFFORTS OF ACCOUNTING GRADUATES TO IMPROVE THEIR QUALITY IN ASEAN ECONOMIC COMMUNITY (AEC) ERA

Abstract

The Government of Indonesia and the rest of ASEAN country have agreed on the imposition of the ASEAN Economic Community (AEC) at the end of 2015. AEC is a free market for the ASEAN region where one of services that are independently applied is accounting profession service. Therefore, the Government of Indonesia has prepared various sets of rules to ensure fair comper AEC also provides positive and negative consequences for the accounting profession andaccounting graduates in Indonesia. To ensure the quality of Indonesianaccountantsgraduated from various higher accounting education institutions, the government through the relevant ministries should prepare appropriate curriculum of Economics Faculty on accounting majors to educate accounting graduates who are ready to face competition scope of ASEAN and global competition. Another important point is the accounting degree candidates must learn themselves with competence in accounting based on anappropriatecurriculum with good foreign language skills, entrepreneurial spirit, independence, creativity, and optimism to welcome a more promising future.