Kesenjangan Antara Persepsi Dan Kinerja Yang Dirasakan Mahasiswa Magister Akuntansi Dalam Transformasi Keterampilan Akuntansi
DOI:
https://doi.org/10.37385/msej.v5i2.5677Keywords:
Pendidikan Akuntansi; Kesenjangan Persepsi-Kinerja; Keterampilan Profesional; Persepsi Mahasiswa; Keterampilan Teknis; Keterampilan TeknologiAbstract
Tujuan dari penelitian ini adalah untuk menyelidiki perdebatan seputar persiapan mahasiswa magister ketika mempertimbangkan karir di masa depan, dan kemungkinan hubungan antara relevansi yang dirasakan dari berbagai keterampilan dalam praktik profesional dan kesenjangan tingkat pengembangan keterampilan. Pengumpulan data dilakukan sebagai bagian dari survei terhadap mahasiswa Magister Akuntansi di Sumatera Barat. Hasil penelitian ini menyoroti perlunya pengembangan lebih lanjut dari keterampilan teknis dalam pendidikan akuntansi, serta kebutuhan mendesak untuk berbagai keterampilan profesional untuk pekerjaan di masa depan di bidang akuntansi. Temuan ini juga mencerminkan kesenjangan antara persepsi mahasiswa dan kinerja aktual dalam berbagai aspek keterampilan. Penelitian ini berkontribusi pada kesenjangan literatur dengan memberikan perspektif mahasiswa magister akuntansi mengenai daftar keterampilan teknis dan profesional yang komprehensif, termasuk keterampilan yang berkaitan dengan teknologi baru dan kompetensi yang harus dimasukkan dalam kurikulum akuntansi.
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