Uncovering the Integration of Technology and Global Curriculum in Shaping Future Accountant Professionals: Case Studies at the University of Muhammadiyah Bandung and University of Kuala Lumpur

Authors

  • Tania Ningrum University of Muhammadiyah Bandung, Bandung, Indonesia
  • Erfan Erfiansyah University of Muhammadiyah Bandung, Bandung, Indonesia
  • Nur Aisya Putri Binti Suratman University of Kuala Lumpur, Kuala Lumpur, Malaysia

DOI:

https://doi.org/10.38035/gijea.v3i2.452

Keywords:

Accounting Technology, Globalization, Industrial Revolution, Accounting Curriculum, Accounting Education

Abstract

Uncovering the Integration of Technology and Global Curriculum in Shaping Future Accountant Professionals: A Case Study at the University of Muhammadiyah Bandung and the University of Kuala Lumpur. This study aims to analyze students' perceptions related to the integration of technology and global curriculum in accounting education at the University of Muhammadiyah Bandung (UMBandung) and Universiti Kuala Lumpur (UniKL). The method used is an exploratory case study with a qualitative approach. Data were collected through in-depth interviews with students from both institutions and analyzed inductively. The results show that although the curriculum has adopted international standards such as IFRS and ISA, the application of global materials such as international audits and cross-border taxation is still limited. UniKL students are more familiar with modern accounting software and certification programs, while UMBandung students excel in a value-based ethical approach. Cross-cultural communication and teamwork training is considered effective, but multinational work simulations still need to be improved. This study recommends strengthening technology-based curriculum, increasing university cooperation with industry, and periodic curriculum evaluation to align with global market demands and future developments of the accounting profession.

References

Abdussamad, Z. (2021). Buku-Metode-Penelitian-Kualitatif (P. Rapanna, Ed.; Vol. 1). Syakir Media Press.

Al-Bukhrani, M. A., Al-Matari, E. M., & Gauri, F. N. (2023a). IFRS integration into accounting education: Academics’ perspective: Evidence form Yemeni universities. Cogent Education, 10(2), 1–25. https://doi.org/10.1080/2331186X.2023.2235954

Al-Bukhrani, M. A., Al-Matari, E. M., & Gauri, F. N. (2023b). IFRS integration into accounting education: Academics’ perspective: Evidence form Yemeni universities. Cogent Education, 10(2). https://doi.org/10.1080/2331186X.2023.2235954

Al-Htaybat, K., & Al-Khateeb, M. (2023). The impact of artificial intelligence on accounting education: A systematic literature review. Journal of Accounting Education, 62, 1008201--1-100820–15.

Amelia, R., Kasih Bangsa, S., Alamat, I., DrKasih No, J., Jeruk, K., Kb Jeruk, K., Jakarta Barat, K., & Khusus Ibukota Jakarta, D. (2023). The Future of Accounting: Will AI Replace Accountants. Jurnal Pengabdian Dalam Negeri, 2(3), 171–180. https://doi.org/10.61132/ardhi.v1i3.653

Anifa, F., Fadhila, N., Farida Adi Prawira, I., & Nasim, A. (2021). ANALISIS ETIKA PROFESI AKUNTAN DALAM STANDAR INTERNASIONAL. http://jurnal.unsil.ac.id/index.php/jak

Berdiyarovich, B. S. (2024). THE IMPACT OF INTERNATIONAL STANDARDS ON ACCOUNTING AND AUDITING Butunov Shaymardon Berdiyarovich Senior lecturer of Karshi engineering economics institute. International Journal of Economy and Innovation, 46, 1–6. http://www.gospodarkainnowacje.pl/

Chen, Y., & Zhang, Y. (2022). Innovation in accounting education: A review of recent trends and challenges. Journal of Accounting Education, 58, 1007501–10075012.

Dari, A. T. W. (2023). Pengaruh Muatan Etika dalam Pendidikan Akuntansi Terhadap Presepsi Etika Mahasiswa. MENAWAN?: Jurnal Riset Dan Publikasi Ilmu Ekonomi, 2(2), 15–21. https://doi.org/10.61132/menawan.v2i2.228

Darmayanti. (2022). UPAYA PENINGKATAN MOTIVASI BELAJAR BAHASA INGGRIS MELALUI METODE PENGAJARAN VARIATIF PADA SISWA MADRASAH ALIYAH NEGERI KOTA BAUBAU. Jurnal Pengabdian Kepada Masyarakat, 6(1), 45–49. https://ejournal.iaifa.ac.id/index.php/JPMD/article/view/485

Efriana, L. (2024). DESAIN RISET AKUNTANSI BERBASIS INOVASI PENERBIT CV.EUREKA MEDIA AKSARA (Jatmika Windy, Ed.). CV. Eureka Media Aksara.

Fitrianti, E., Annur, S., Magister MPI, P., & UIN Raden Fatah Palembang, F. (2024). Revolusi Industri 4.0: Inovasi dan Tantangan dalam Pendidikan di Indonesia. Journal of Education and Culture, 4(1), 28–35. https://ejournal.indrainstitute.id/index.php/jec/index

Glaeser, S., Lang, M., Brau, B., Breuer, M., Chawla, M., deHaan, E., Gallemore, J., Guay, W., Huang, S., Kepler, J., Kim, J., Labro, E., Landsman, W., Lester, B., Maydew, E., Pearson, H., Sapra, H., Tomar, S., Toynbee, S., & Valentine, K. (2023). A Review of the Accounting Literature on Innovation.

Helliar, C. (2013a). Accounting Education?: an international Education The Global Challenge for Accounting Education. Accounting Education: An International Journal, July 2015. https://doi.org/10.1080/09639284.2013.847319

Helliar, C. (2013b). The Global Challenge for Accounting Education. Accounting Education, 22(6), 510–521. https://doi.org/10.1080/09639284.2013.847319

Idrawahyuni, A. H. H. M. (2020). ESENSI AKUNTANSI LINGKUNGAN DALAM KEBERLANJUTAN PERUSAHAAN. Jurnal Ilmiah Akuntansi Manajemen, 3, 1. https://doi.org/10.35326/jiam.v3i2

Kadhim, L. T., & Bougatef, K. (2024). THE IMPACT OF INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS ON THE QUALITY OF FINANCIAL REPORTING. Revista de Gestao Social e Ambiental, 18(8). https://doi.org/10.24857/rgsa.v18n8-014

Latifah, L., & Susilowati, N. (2015). INOVASI PEMBELAJARAN AKUNTANSI BERBASIS BLENDED LEARNING. Jurnal Pendidikan Ekonomi Dinamika Pendidikan, VI(2), 222–232.

Lau, C.-M., & Lee, J. (2023). Sustainability accounting and reporting: A systematic literature review and future research agenda. Accounting, Auditing & Accountability Journal, 36(7), 2001–2028.

Lawalata, J., Salle, I. Z., & Yuliana, L. (2024). The Impact of International Financial Reporting Standards on Global Accounting Practices. Advances in Applied Accounting Research, 2(2), 83–93. https://doi.org/10.60079/aaar.v2i2.262

Lewohl, J. M. (2023a). Exploring student perceptions and use of face-to-face classes, technology-enhanced active learning, and online resources. International Journal of Educational Technology in Higher Education, 20(1). https://doi.org/10.1186/s41239-023-00416-3

Lewohl, J. M. (2023b). Exploring student perceptions and use of face-to-face classes, technology-enhanced active learning, and online resources. International Journal of Educational Technology in Higher Education, 20(1). https://doi.org/10.1186/s41239-023-00416-3

Little, A. W., & Green, A. (2009). Successful globalisation, education and sustainable development. International Journal of Educational Development, 29(2), 166–174. https://doi.org/10.1016/j.ijedudev.2008.09.011

Mitter, C., & Hiebl, M. R. W. (2017). The role of management accounting in international entrepreneurship. Journal of Accounting and Organizational Change, 13(3), 381–409. https://doi.org/10.1108/JAOC-02-2016-0006

Müller, M., & Seidel, S. (2022). Ethical implications of artificial intelligence in accounting: A systematic literature review. Journal of Business Ethics, 179(3), 701–720.

Pollock, M., Schmulian, A., & Coetzee, S. A. (2023). Do team-based written or video explanations of course content enhance accounting students’ knowledge, communication, and teamwork skills? Journal of Accounting Education, 65(April 2022), 100873. https://doi.org/10.1016/j.jaccedu.2023.100873

Pramesti, A. S. A., Kesumadewi, D., Oktavia, Z., & Fitriana, N. (2024). Peran Kewirausahaan Dalam Memajukan Perekonomian Bangsa. CEMERLANG?: Jurnal Manajemen Dan Ekonomi Bisnis, 4(2), 100–110. https://doi.org/10.55606/cemerlang.v4i2.2638

Ramdhany, M. A., Setiawan, Y., Hardiana, R. D., & Sobandi, A. (2020). Penguatan Keterampilan Abad Ke-21 dan Pengembangan Efikasi Diri Mahasiswa Pendidikan Akuntansi. Jurnal Pendidikan Akuntansi & Keuangan, 8(2), 211–222. https://doi.org/10.17509/jpak.v8i2.26164

Rathinam, S., Tyng Yap, L., Grace Navies, L., Murugiah, H., & Suraya Mohamad Zulkifli, N. (2023). Trends, Issues, and Challenges in E-Learning in the Malaysian Education System: A Review of Literature. Journal of Social Sciences and Business, 2(1), 2948–4316. https://doi.org/10.5281/zenodo.8152114

Satata, I. P. D., Dewi, P. T., & Prajanto, A. (2024). PENINGKATAN KOMPETENSI AKUNTAN MELALUI INTEGRASI TEKNOLOGI DATA, BLOCKCHAIN DAN ARTIFICIAL INTELLEGENCE DALAM KURIKULUM AKUNTANSI UNTUK MENGHADAPI REVOLUSI INDUSTRI 5.0. ACCOUNTING GLOBAL JOURNAL, 2, 1–16. https://jurnal.umk.ac.id/index.php/AccGlobal/article/download/12947/4977

Schneider, A. (2015). Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability. Journal of Business Ethics, 127(3), 525–536. https://doi.org/10.1007/s10551-014-2058-2

Slemrod, J. (2022). Tax policy in the age of artificial intelligence. National Tax Journal, 75(4), 901–920.

Soeherman, B. (2024). Tiga warna orientasi pendidikan akuntansi masa depan. Akuntansi Dan Teknologi Informasi, 17(1), 15–28. https://doi.org/10.24123/jati.v17i1.6348

Somantri, G. R. (2005). Memahami Metode Kualitatif. Makara Human Behavior Studies in Asia, 9(2), 57. https://doi.org/10.7454/mssh.v9i2.122

Sulikah, B. &, & Wijayanti, B. A. (2024). BERPIKIR KRITIS DAN KREATIF: ANALISIS ISI BUKU TEKS AKUNTANSI KEUANGAN KELAS XI SMK.

Sumartono, & Huda, N. (2020). Manajemen Pendidikan Di Indonesia Sebagai Implementasi Triple Helix Untuk Mempersiapkan Revolusi Industri 4.0. Jurnal Andi Djemma, 3(1), 74–79.

Surono, V. A. (2022). PENGARUH PILLAR 1 OECD (UNIFIED APPROACH) TERHADAP PEMAJAKAN DIGITAL DI INDONESIA. Jurnal Pajak Indonesia, 6, 1. www.jurnal.stan.ac.id/index.php/JPI

Wibowo, A., Kom, M., & Si, M. (2024). PERPAJAKAN INTERNASIONAL (S. Kom. , M. Kom. Dr. Joseph Teguh Santoso, Ed.; 1st ed.). Yayasan Prima Agus Teknik denga Universitas STEKOM.

Yallapragada, R. R., & Toma, A. G. (2011). The Impact Of International Financial Reporting Standards On Accounting Curriculum In The United States. In American Journal of Business Education (Vol. 4, Issue 1). www.iasb.org

Yanto, H., Fam, S.-F., & Jati, K. W. (2018). Graduates’ accounting competencies in global business: Perceptions Of Indonesian practitioners and academics. In Article in Academy of Accounting and Financial Studies Journal. https://www.researchgate.net/publication/327363178

Yanuar, Muh. A. (2023). Optimalisasi penerapan Automatic Exchange of Information (AEoI) dalam mendorong pendapatan negara atas pungutan pajak penghasilan. Scientax, 4(2), 219–232. https://doi.org/10.52869/st.v4i2.320

Yustiasari Liriwati, F. (2023). Transformasi Kurikulum; Kecerdasan Buatan untuk Membangun Pendidikan yang Relevan di Masa Depan. Jurnal IHSAN?: Jurnal Pendidikan Islam, 1(2), 62–71. https://doi.org/10.61104/ihsan.v1i2.61

Downloads

Published

2025-07-20

How to Cite

Ningrum, T., Erfiansyah, E., & Suratman, N. A. P. B. (2025). Uncovering the Integration of Technology and Global Curriculum in Shaping Future Accountant Professionals: Case Studies at the University of Muhammadiyah Bandung and University of Kuala Lumpur. Greenation International Journal of Economics and Accounting, 3(2), 329–339. https://doi.org/10.38035/gijea.v3i2.452

Issue

Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 2025)

Section

Articles

License

Copyright (c) 2025 Tania Ningrum, Erfan Efriansyah, Nur Aisya Putri Binti Suratman

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright :

Authors who publish their manuscripts in this journal agree to the following conditions:

  1. Copyright in each article belongs to the author.
  2. The author acknowledges that the GIJEA has the right to be the first to publish under a Creative Commons Attribution 4.0 International license (Attribution 4.0 International CC BY 4.0).
  3. Authors can submit articles separately, arrange the non-exclusive distribution of manuscripts that have been published in this journal to other versions (for example, sent to the author's institutional repository, publication in a book, etc.), by acknowledging that the manuscript has been published for the first time at GIJEA.