The sift of accounting education paradigm from supply-driven to demand driven triggers accounting education institution to continuously evaluate some factors related to accounting education itself, defined as having two important components: Teaching and research (Choi,1993). The teaching and research activities are closely related. The end result of the teaching activities is accounting graduates that in turn to interact with labor market demanding qualifications as required in the global market, ASEA Economic Community, in 2015 as in the agreement of AFTA.
