UNAIR NEWS – As the study of Accounting develops, its scope in the society also shifts and expands. The accountants are expected to keep up with the modern era. An accountant is not only a bookkeeper of a company or an organization, but more than that, an accountant can also have determining role of financial management. To be precise, to be a consultant who connects the company/ or organization executives with the owner.
In its development, accountants are not only as auditors or information providers. Accountants now can be in any sectors of development and they can even be at the top of leadership, decision makers. It is the impact of its fundamental expertise.
淭he accountants should have revolutionary mindset to be on the watch for respectable, honorable and accountable government. They must have passion to realize Good Corporate Governance, said Prof. Dr. I Made Narsa, S.E., M.Si., CA. in his office, in the library of UNAIR on Friday March 24.
Naturally, the study of Accounting will evolve. When harmonization of accounting in the world was expected, accounting shifted from rule-based to principle-based. When business process was getting more complicated, the concept of activity based costing appeared.
The Head of UNAIR Library said that accountants must be able and willing to assume strategic position as the problem solver. Accountants are expected to have critical and creative way of thinking. From those ways of thinking, Prof. Narsa said that new viewpoints will emerge to solve the problem of the nation.
They must be capable of communicating ideas, negotiating success, managing human capital; agile in building network and able to face various socio-cultural problems.
The research of this studies has more varieties or themes, such as Green Accounting, Forensic Accounting, and Behavioral Accounting. Green Accounting focuses on environmental cost of a business or a company.
The external cost as an impact of the business or company operation should be calculated in details. It is very useful, for example as a parameter in determining the scale of Corporate Social Responsibility (CSR). This CSR is given to the environment and, in principle, to give something in return to the surrounding environment for the impacts caused by the business or the company.
Forensic Accounting focuses on the financial flows and aspects related to them. Generally, it is used to identify miscalculation or mismanagement. At some point, thorough research in this topic will improve the science which related to crimes.
Behavioral Accounting studies accounting system which affects the behavior of the people. Furthermore, this topic can also be focused on the influence of an individual to an organization or a structure which uses the system.
淥f course there are many other research topics related closely daily life. As an effect of the development of technology, information and the change of community need, said the man who presented his professorship檚 scientific oration entitled Shifts in Accounting and Strategic Roles of Accountants to Oversee Good and Clean Governance in January 2016.
He added that applicative research of Accounting is aimed to achieve Good Corporate Governance. A governance of a structure must be effective, efficient and accountable with 楾ARIF principles, Transparent, Accountable, Responsible, Independent and Fair.
There is another important thing, Morality. An accountant should not only smart and intelligent but also has good morality. Religious perspective should be prioritized so the application of Accounting can run well, not merely aims for wealth only. (*)
Editor: Nuri Hermawan
