Abstract
This study investigates the determinants of performance of financial accounting lecturers and instructors in Indonesia. The factors analyzed are competence, rigor, and thoroughness. The data was collected through experiment involving 110 instructors who are lecturers and instructors from universities, colleges, and polytechnic institutions in Indonesia. The participants were invited to the experiemental activity conducted in September 2016. The results show that competence, rigor, and thoroughness have positive effects on the performance of accounting instructors. The findings also confirm that competence, rigor, and thoroughness are the main qualities they must possess to perform optimally in their duties
Highlights
Since the mid-1980s, systematic attempts have been made to initiate changes in accounting education
Besides systematic effort conducted in the early '90s, recently, some researcher has stated the importance of changing curriculum content, learning media, and accounting instructor learning method to improve student academic performance
The main objective of this research is to identify the level of financial accounting knowledge of accounting instructors and examine factors that affect their performance in Indonesian universities
Summary
Since the mid-1980s, systematic attempts have been made to initiate changes in accounting education. Many scholars discussed the need for changes in accounting learning methods (Diaz, 2016; Hartnett, Romcke, & Yap, 2004; Porter, 2019; Rankin, Silvester, Vallely, & Wyatt, 2003). They argued that the traditional accounting curriculum that prioritizes the ability to memorize hampers the students from developing the competencies, such as critical thinking, which are needed in accounting
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
