A conceptual model for building international competencies of accounting graduates of Indonesian universities

Accounting education in Indonesian universities has to be adapted with the changes of business environment and international accounting standards. One strategy is to harmonise accounting education with international standard of competencies. The study will validate a model of building international competencies of accounting graduates (ICAG) by employing Input-Process-Output (I-P-O) approach developed by System Theory and I-E-O theory as underpinning theories. The inputs are student characteristics, teacher characteristics, and learning facilities. The processes are student engagement (SE) and Student-Faculty Engagement (SFE) in respective university while the outputs are ICAG and student achievement (SA) in term of commutative grade point average