ABSTRACT
This study aims to obtain views and feedback from important stakeholders, in particular, alumni, regarding the curriculum of the Diponegoro University undergraduate accounting program with an eye to improving graduate competencies. Grounded theory is used to organize, verify, interpret, and conceptualize data. This research is categorized as qualitative research that underlies the interpretive paradigm. Alumni provide valuable insights because they are able to illustrate the expected competencies from a “real world” perspective. This study highlights at least two valuable insights from the alumni: (1) IFRS is compulsory at the introductory level of the course, and then advanced IFRS must be the responsibility of accounting firms and companies to teach; (2) This study convincingly shows that undergraduate accounting programs should be able to provide high quality human resources (employees) who will not only work in accounting firms as an auditor.
