E ducation Standards. Center for International Education and Research

E ducation Standards. Center for International Education and Research

Ed. B.E. N e e d l e s , J r . a n d V. K. . Z i m m e r m a n , p p . 1 4 7 - 1 7 3 .

in Accounting, University of Illinois at Urbana-Champaign.

.............. ., & K e d s l i e , M . J . M . 1 9 9 7 .

The internationalization o f B ritish pro fessio na l

A ccounting: the exam ination exporting bodies. Accounting, Business and

Financial History

. V o l . 7. n o 2 . p p . 1 7 5 - 1 9 4 , C h a p m a n & H a l l .

Cruz. Fortunato. B. 1993.

A ccounting H arm onization in ASEAN. In Proceeding: of

the Eighth ASEAN Federation of Accountant Conference,

June, Bangkok.

Craig, Russell. J & Joselito G. Diga. 1996.

F inancial Reporting R egulation in ASEAN : F eatures and Prospects. The International Journal of Accounting.

Vol. 31. no.2, pp. 239-259.

CCH Editors. 1990. Guide to Company Law in Malaysia & Singapore. CCI I Asia.

D i g a . J . a n d Y u n u s H . 1 9 9 7 . A c c o u n t i n g in I n d o n e s i a . I n A c c o u n t i n g i n t h e A s i a

Pacific Region.

E d N a b i l B a y d o u n & A k i r a N i s h i m u r a & R o g e r W i 1 l et. p p . 282-302, John Wiley & Sons.

Enthoven. A.J.H. 1974. An Evaluation of the Accountancy Systems, Development

and Requirement in

Unpublished draft on Ford Foundation Research Project, p.31.

Indonesia.

January.

Vol. 6. No. 2 Dec 1998 Centre lor Indonesian Accounting and Management Research

The International Journal of Accounting and Business Society 45

Fong See Weng & Foo See Liang. 1992. School of Accountancy and Business:

Origin and Development.

Singapore: Nanyang Technological University.

Foo. S.L. 1988.

A ccounting Educational System s in Southeast Asia: The Indonessian an d Singaporean Experiences. The International Journal of Accounting

Education and Research.

Vol. 23. no.2. pp. 125-136.

Hove M.R. 1986.

A ccounting Practices in D eveloping C ountries.C olonialism 's

Legacy of Inappropriate Technologies. The

International Journal

of

Accounting Education and Research.

V o l . 2 2 , n o . 1. p p . 8 1 - 1 0 0 .

Hadibroto. S. 1984.

Accounting

Education

Development Programmes

The D evelopm ent o f A ccountancy links in the

C om m onw ealth, Accounting and Business Research.

V o l . 1, S p r i n g . 1 5 5 - 7 3 .

Maolanond, Pichet & Nobuyuki Yasuda. 1985. Corporation Law in ASEAN

Countries: A Case Study of Thailand.

Tokyo: Institute of Developing Economies.

Moores K. & A. MacGregor. 1992.

Accounting Education in N ew Zealand. The In tern ation al Jou rn al o f A ccounting. Vol. 27, no.l, pp. 69-79.

Mueller, G.G. 1988.

P ractising Educational Imperialism. CA M agazine. Vol.34.

no.l, pp.80-87.

Pillai, Philip N. 1984. Companies and Securities Handbook: Singapore and

Malaysia.

Singapore: Butterworths.

Price Waterhouse. 1991. Doing Business in Brunei Darussalam. Bandar Seri Begawan: Price Waterhouse.

---------- 1 9 9 2 a . D o i n g B u s i n e s s i n M a l a y s i a . K u a l a L u m p u r : P r i c e W a t e r h o u s e .

— 1992b. Doing Business in Singapore, Singapore: Price Waterhouse.

.......... - - 1 9 9 2 c . D o i n g B u s i n e s s i n I n d o n e s i a . J a k a r t a : P r i c e W a t e r h o u s e .

Sheridan, L. A. 1961. Malaya, Singapore and the Borneo Territories: Volume 9 of

the British

of its Laws

and

Constitution.

Stevens & Sons.

Vol. 6. No. 2 Dec 1998 © Centre for Indonesian Accounting and Management Research

46 Accounting Education and Training in Asean: The Western.

Sembiring. T. 1984. The Matching ol Resources Requirement and Their Availability at Regional and International Levels-lndonesia. In Proceeding: Asia and

Pacific Conference

Development, International Federation of Accountants, Asian Development Bank and

W ord Bank.

M a n i l a , p. 1 6 9 .

Samidjo. 1985. (Introduction to Indonesian Law) Pengantar Hukiim Indonesia: pp. 254-259, C.V. Arminco - Bandung

Standish, P.E.M. 1983.

A ccounting Education in A ustralia: 19H2-H3. Accounting

and Finance.

Vol. 23,no. 2, pp. 2-30.

Sunday Times.

1 9 6 8 . D e c e m b e r 17, S i n g a p o r e .

Tan Meek Meng, Pang Yang Hoong & Foo See Liang. 1994.

Accounting, Education

an d P ractice.T he Singapore Experience. International

Vol. 29. no.2, pp.161-83.

T a n g . R . Y . W a n d T s e . E. 1 9 8 6 .

A ccounting Technology Transfer to Less D eveloped

C ountries an d the Singapore Experience: Columbia Journal of World

Business.

Vol.8,no.2. pp. 154-67.

Teo Sock. & Low Meng.

E m ployers' perceptions o f the E ducation and

perform ance o f accounting graduates. Singapore Accountant.

October - November, p.24.

T i p g o s . M . A . 1 9 8 7 . A C o m p r e h e n s i v e M o d e l f o r I m p r o v i n g A c c o u n t i n g E d u c a t i o n in Developing Countries.' In Advances in International Accounting. Ed. K.S. Most. Vol. 1 pp. 383-404. Greenwich: JAI Press.

Wallace, R.S.O. (1990) 'Accounting in Developing Countries: A review' of the l i t e r a t u r e ' in R e s e a r c h i n T h i r d W o r l d A c c o u n t i n g . E d . R . S . O W a l l a c e a n d J . M . S a m u e l s a n d R . J. B r i s t o n . V o l . l , L o n d o n : J A I P r e s s , p 3 - 5 4 .

Walker K.B. McClelland

Proposed Changes in Accounting

Experience, In Accounting Education for the 21st Century: The Global Challenges, International

Education:

The New' Zealand

Accounting Section AAA.

Ed. J.O. Burns, and B.E. Needles, Jr. p 195-201.

W'ee Liang Tan. 1994.

An Innovation in A ccounting Education .the MBA

(Accountancy) in S ingapore , Accounting Education.

V o l . 3 . n o . 2. p p . 1 1 5 ­ 131.

Vol. 6. No. 2 Dec 1998 C Centre lor Indonesian Accounting and Management Research

The International Journal of Accounting and Business Society 47

World Bank. 1993. The East Asian Miracle: Economic Growth and Public Policy. Washington. DC: Oxford University Press for the IBRD.

Yapa. S & Wijewardena H. 1996.

The D evelopm ent o f A ccou nting system s a n d

A ccou ntin g Education in H igh Incom e Oil E xporting C ountries: A n O verview . The International Journal of Accounting and Business Society,

V o l . 4 , n o . 1, p p . 4 0 - 5 4 .

Yasuda, Nobuyuki.1993.

Law and D evelopm ent in A S E A N C ountries ASEAN

Economic Bulletin,

November, pp. 144-154.

Vol. 6. No. 2 Dee IW8 © Centre tor Indonesian Accounting and Management Research