Development and Future Trends of Financial Accounting in Indonesia

Afrizal .


This study aims to find out how the development of financial accounting practices in Indonesia, the development of the accounting profession in Indonesia, and how the future trends of financial accounting practices in Indonesia. The results of the study showed that: (1) Thus far, the development of financial accounting practices in Indonesia was quite slow; (2) The development of the professional accounting organizations of Institute of Indonesia Accountants (IAI) and  Institute Public Accountants of Indonesia (IAPI) tend to be slow until now, and (3) The tendency of financial accounting practices for the future in Indonesia is to start sequential entry in the notes of financial statement (disclosures) of reporting practices of Corporate Social Responsibility (CSR), reporting practices of human resource accounting, value added accounting , general price level accounting, ABC accounting, inflation accounting, and behavioural accounting.

Keywords: Disclosures, CSR, human resources accounting, value added, ABC costing, behavioural accounting.

DOI: 10.7176/RJFA/10-16-09

Publication date: August 31st 2019

Full Text: PDF
Download the IISTE publication guideline!

To list your conference here. Please contact the administrator of this platform.

Paper submission email:

ISSN (Paper)2222-1697 ISSN (Online)2222-2847

Please add our address "" into your email contact list.

This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.

Copyright ©