Perception and awareness of Islamic accounting: student perspectives

DOIhttps://doi.org/10.1108/QAE-08-2012-0031
Pages306-320
Publication Date06 July 2015
Date06 July 2015
AuthorDodik Siswantoro
SubjectEducation,Curriculum, instruction & assessment,Educational evaluation/assessment
Perception and awareness of
Islamic accounting: student
perspectives
Dodik Siswantoro
Department of Accounting, Universitas Indonesia, Depok, Indonesia
Abstract
Purpose The purpose of this paper is to investigate the perception and awareness of Islamic
accounting of undergraduate accounting students at Universitas Indonesia. The Indonesian Institute of
Accountants has an Islamic Accounting Certication and a Certied Public Accountant (CPA) test,
meaning that the course’s competency should satisfy both Islamic and CPA certication standards to be
effective.
Design/methodology/approach – The researcher used primary data obtained from a questionnaire.
This research was based on the students’ understanding of Islamic accounting at the beginning of the
class and at the middle of the semester. The sample test included questions based on the course’s
syllabus. Each statement in the questionnaire represented the main topic of each week of the class. Data
were analyzed using descriptive statistics, correlation analysis and tests of differences between groups
of the sample.
Findings – The results showed that few students were aware of Islamic accounting, but the course
effectively improved comprehension. In general, respondents believed that Islamic accounting has
better norms and value than conventional accounting. In fact, Muslims’ marks in the midterm test are
lower than non-Muslims’ marks. This was unexpected, as Muslims had learned similar concepts about
Islamic teaching. The students assumed that the course covered only common concepts, not dogma.
Research limitations/implications The sample was limited to students taking an Islamic
accounting course at Universitas Indonesia. The results cannot be generalized to other cases.
Practical implications This research can narrow gaps between the needs of the accounting
profession and the content of the Islamic accounting academic courses taken by students. To minimize
fraud and emphasize Islamic teaching, the curriculum should feature strong and inherent Islamic
principles.
Originality/value – This may be the rst paper to describe students’ perception and awareness of
Islamic accounting after taking a course on this topic. Education on this subject should be incorporated
into professional training where appropriate.
Keywords Indonesia, CPA, Course, Islamic accounting
Paper type Research paper
1. Introduction
The growth of Islamic banks in Indonesia has created some hurdles that need to be
overcome based on the support of several different parties. With the successful
conversion of some conventional banks into Islamic banks, these institutions have
adopted an Islamic transaction scheme, and the effect is spreading systematically. This
This paper was presented at the 12th Asian Academic Accounting Association (AAAA) Annual
Conference in Bali, Indonesia. The author would like to extend their gratitude to audiences for
comments on the paper.
The current issue and full text archive of this journal is available on Emerald Insight at:
www.emeraldinsight.com/0968-4883.htm
QAE
23,3
306
Received 28 August 2012
Revised 15 August 2013
16 May 2014
Accepted 17 October 2014
QualityAssurance in Education
Vol.23 No. 3, 2015
pp.306-320
©Emerald Group Publishing Limited
0968-4883
DOI 10.1108/QAE-08-2012-0031

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