INTRODUCTION

 

Over the last few years, there has been a significant change of accounting landscape, both in the practice and accounting education. After the European IFRS adoption in 2005, the second wave of IFRS adoption took place in ASIA with most of major Asian countries adopted IFRS in 2011/2012 . However some of significant Asia countries such as Japan and India are still weighting their option to adopt IFRS fully, creating some uncertainties in the region. The adoption of IFRS in Asia has changed the practice of accounting and accounting education significantly. The adoption of IFRS in Asia has also influenced the changing landscape of IFRS internationally, for example by the emergence of a regional group of standard-setter Asia-Oceania Accounting Standard-Setter Group (AOSSG) with its growing significance and influence to the development of IFRS.

Specifically in South East Asia, the landscape of accounting profession has been changing as a response to the regional economic block of ASEAN Economic Community 2015 (AEC 2015). The regional economic block, similar to European Union, increase the professional movement in the region as the entry barriers for trade and services has been eliminated. The accounting profession is amongst many professions impacted by this new development. The AEC 2015 has forced some major ASEAN countries to redefine and reconfigure their accounting profession. For example Indonesia and Singapore for the last few years have restructured their accounting professional certification and the pathways of accounting professionals in their countries.

The changing landscape of accounting has been chosen as the major theme of the second International Conference of Emerging Accounting Issues (ICEAI), hosted by Universitas Padjadjaran. This International conference serves as an academic discussion platform to discuss accounting emerging issues. The first conference in 2014, discussing the emerging issue of integrated reporting, have attracted more than 150 papers from 6 countries which have been reviewed by the reviewer panel from various universities including University of Manchester, Northern Illinois University and many more.

This international conference will provide various event and benefit for all participants. This international conference will have an events such as:

  • International Seminar Sessions, which will disseminate various emergence accounting issues, presented by various professors and researchers from reputable universities from Indonesia and overseas, as well as business practicioners from Indonesia and international.

  • Concurrent Sessions, which will disseminate research papers in various accounting areas. Researcher and students can present research paper and will have a valuable feedback from conference chair session, that would be top professors from Indonesia and overseas

  • Workshop Sessions, which will disseminate various technical issues benefited for accounting researchers and practicioners, both in a accounting research and accounting science, delivered by academicians from various accounting areas.

To appreciate the new development and to encourage student to do accounting research, this international conference also will have a Student Research Forum, where all students from undergraduate, master, and doctoral program could present their research paper draft and will get a valuable feedback from reputable reviewers, as well as other participants.