IDEAS home Printed from https://ideas.repec.org/a/hur/ijaraf/v7y2017i4p121-127.html
   My bibliography  Save this article

Interpret the Change of Standard in Auditing Course Learning Process Using Interactive Control System

Author

Listed:
  • Stanislaus Adnanto Mastan

Abstract

This study aims to describe the adaptation process of audit standards in the learning process at higher education using the interactive control system’s perspective. This study used descriptive qualitative approach with the case study strategy at one universities in accounting department as research subjects. This study shows that the curriculum team and Head of Department using the interactive control system to give a change signal and trigger a limited conflict between the lecturer in the form of dialogue and debate. This conflict is continuously conducted and monitored until produce a new learning which is composed from various feedback. The results of this learning will be used as a strategy for adaptation to change. This study found that through the interactive control system that is used by decision-maker in the educational process environment, higher education managed to adapt more flexible to the changes in auditing standards.

Suggested Citation

  • Stanislaus Adnanto Mastan, 2017. "Interpret the Change of Standard in Auditing Course Learning Process Using Interactive Control System," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 121-127, October.
    • Handle: RePEc:hur:ijaraf:v:7:y:2017:i:4:p:121-127
    as

    Download full text from publisher

    File URL: http://hrmars.com/hrmars_papers/Article_12_Interpret_the_Change_of_Standard_in_Auditing.pdf
    Download Restriction: no
    File URL: http://hrmars.com/hrmars_papers/Article_12_Interpret_the_Change_of_Standard_in_Auditing.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Wang, Dan & Ap, John, 2013. "Factors affecting tourism policy implementation: A conceptual framework and a case study in China," Tourism Management, Elsevier, vol. 36(C), pages 221-233.
    2. Chen, Peter F. & He, Shaohua & Ma, Zhiming & Stice, Derrald, 2016. "The information role of audit opinions in debt contracting," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 121-144.
    3. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Liang Tan & Santhosh Ramalingegowda & Yong Yu, 2022. "Third-Party Consequences of Changes in Managerial Fiduciary Duties: The Case of Auditors’ Going Concern Opinions," Management Science, INFORMS, vol. 68(2), pages 1556-1572, February.
    2. Hwang, Seokyoun & Sarath, Bharat & Han, Seung-youb, 2022. "Auditor independence: The effect of auditors’ quality control efforts and corporate governance," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    3. Natalia Semenova, 2021. "Management control systems in response to social and environmental risk in large Nordic companies," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-11, December.
    4. Wang, Lu & Su, Zhong-qin & Fung, Hung-Gay & Jin, Hong-min & Xiao, Zuoping, 2021. "Do CEOs with academic experience add value to firms? Evidence on bank loans from Chinese firms," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
    5. Cheng-Wen Lee & Min-Ying Cheng, 2024. "Audit Quality and Auditors' Party Membership: An Insightful Viewpoint into Financial Restatements," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 14(6), pages 1-9.
    6. Stefan N. Groesser & Niklas Jovy, 2016. "Business model analysis using computational modeling: a strategy tool for exploration and decision-making," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(1), pages 61-88, February.
    7. Célia Lemaire & Thierry Nobre, 2014. "Roles D'Un Tableau De Bord Dit « De Pilotage De La Performance » Dans Le Secteur Medico-Social," Post-Print hal-01899569, HAL.
    8. Madeleine Feder & Barbara E. Weißenberger, 2019. "Understanding the behavioral gap: Why would managers (not) engage in CSR-related activities?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 95-126, April.
    9. Anup Chowdhury & Nikhil Chandra Shil, 2017. "Public Sector Reforms and New Public Management: Exploratory Evidence from Australian Public Sector," Asian Development Policy Review, Asian Economic and Social Society, vol. 5(1), pages 1-16, March.
    10. Ligorio, Lorenzo & Caputo, Fabio & Venturelli, Andrea, 2022. "Sustainability disclosure and reporting by municipally owned water utilities," Utilities Policy, Elsevier, vol. 77(C).
    11. Chy, Mahfuz & De Franco, Gus & Su, Barbara, 2021. "The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment," Journal of Accounting and Economics, Elsevier, vol. 71(1).
    12. Richardson, Alan J. & Kilfoyle, Eksa, 2016. "Accounting institutions as truce: The emergence of accounting in the governance of transnational mail flows," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 32-47.
    13. Järvenpää, Marko & Hoque, Zahirul & Mättö, Toni & Rautiainen, Antti, 2023. "Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
    14. Zahid Bashir & Ghulam Ali Bhatti & Asad Javed, 2020. "Corporate governance and capital structure as driving force for financial performance: Evidence from non-financial listed companies in Pakistan," Business Review, School of Economics and Social Sciences, IBA Karachi, vol. 15(1), pages 108-133, January-J.
    15. Detthamrong, Umawadee & Chancharat, Nongnit & Vithessonthi, Chaiporn, 2017. "Corporate governance, capital structure and firm performance: Evidence from Thailand," Research in International Business and Finance, Elsevier, vol. 42(C), pages 689-709.
    16. Jenny Jing Wang, 2022. "The labour surplus and COVID‐19: the outlook for Chinese migrant low‐skilled workers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 577-596, March.
    17. Matolcsy, Zoltan & Wakefield, James, 2017. "Multinational headquarter control of wholly owned foreign subsidiaries," The British Accounting Review, Elsevier, vol. 49(3), pages 275-293.
    18. Jean-Luc Pradel Mathurin Augustin & Shu-Yi Liaw, 2018. "Technology and Government Effort, A Two-headed Animal within the Competitiveness Index of the Travel and Tourism Industry," International Business Research, Canadian Center of Science and Education, vol. 11(9), pages 144-159, September.
    19. Guangming Gong & Liang Xiao & Si Xu & Xun Gong, 2019. "Do Bond Investors Care About Engagement Auditors’ Negative Experiences? Evidence from China," Journal of Business Ethics, Springer, vol. 158(3), pages 779-806, September.
    20. Camisón, César & Forés, Beatriz, 2015. "Is tourism firm competitiveness driven by different internal or external specific factors?: New empirical evidence from Spain," Tourism Management, Elsevier, vol. 48(C), pages 477-499.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:7:y:2017:i:4:p:121-127. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hassan Danial Aslam (email available below). General contact details of provider: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.