UNAIR NEWS – Nowadays, the roles of accountants have shifted greatly. Before, accountants were only auditors, bookkeepers, and information providers, but now, they can be at the highest level of leadership.
That statement was made by Prof. Dr. I Made Narsa, S.E., M.Si., CA, the Professor of Accounting Sciences from UNAIR Faculty of Economy and Business. In the ceremony on his professorship of FEB UNAIR, Narsa presented his scientific speech Pergeseran-pergeseran dalam Akuntansi dan Peran Strategis Akuntan untuk Mengawal Tata Kelola yang Baik dan Bersih (Shifts in Accounting and Strategic Roles of Accountants to Oversee Good and Clean Governance. The speech was presented at Garuda Mukti Hall, Management Office, UNAIR on Saturday, January 16.
In his speech, he stated that an accountant had to have different mindset from then. The profession has to be able to oversee governance which is clean, with integrity and accountable.
Naturally, accounting sciences will evolve and follow the development. When harmonization of accounting in the world was expected, accounting shifted from rule-based to principle-based. When business process was getting more complicated, the concept of activity based costing appeared.
“When issues on environments started to appear, then accounting also evolved in form of green accounting and sustainability reporting concept. Developing forensic accounting was also a response of accounting in the need of good and clean governance. Accounting now has developed beyond materiality, put spirituality to create value for more stakeholders,” said 445th professor of UNAIR.
Dynamic environment challenges accountants to change their mindsets. Prof. Narsa stated that accountants had to be able and take on the strategic roles as the problems’ analysts, the leaders of the company and enablers.
As analysts, accountants were expected to think critically and creatively. The combination of critical and creative thinking would create new viewpoints to solve the nation’s problems.
“Accountants are no longer information providers but decision makers. Accountants must keep learning to be adept in communicating ideas, negotiating victories, managing human capital, be agile in building up network, and be able to face any socio-cultural problems,” explained Prof. Narsa who is also the Head of UNAIR Library.
Indonesian President Joko Widodo wanted to create clean governance. One indicator of the his clean governance was the achieved opinion of “reasonable without exception” (WTP). But this opinion did not guarantee that it was free of corruptions. Some provinces, regencies and cities which received WTP opinion from the Supreme Audit Agency (BPK) had their officials caught for grafts.
“If something which got WTP opinion was not clean, what about the financial reports which had opinion other than WTP?” he said.
He added that an accountant had a strategic challenge. In his opinion, the challenge was how to empower all resources to function optimally, effectively, efficiently and also to improve accounting literacy of the society. (*)
Author : Defrina Sukma S.