Creative Thinking Skills within Accounting in College Curriculum of Indonesia

摘要

Merger of Indonesia to the MEA demanding college graduates have high competitiveness, so that the curriculum should encourage students to have a high-level thinking skill one of them is creative thinking. So, this research examines the content and chances of implementing creative thinking skills across the accounting curriculum at colleges, in particular, financial accounting courses intermediate and advanced. Sample researches are State Colleges (PTN) and Private Colleges (PTS) in the Department of accounting in Indonesia is represented by the University of Indonesia (UI) and Gunadarma University (UG). In reviewing the content payload uses the value of creative thinking sections of the Association of American Colleges and Universities as well as to measure the chances of implementation used Threats, Opportunities, Weaknesses, and Strength (TOWS) analysis. Findings in research show the content creative thinking skills on courses of intermediate financial accounting and Advanced, UI is higher than UG. The opportunities for implementing creative thinking skills across the accounting curriculum at PTN and PTS big enough.