Technical Guidelines of IASC 2013

OVERVIEW AND TECHNICAL INSTRUCTION

INTERNATIONAL ACCOUNTING STUDENT CONFERENCE JOGJA AMAZING RACE GATHERING NIGHT

Faculty of Economics and Business Universitas Gadjah Mada Yogyakarta 2013

imagama

1) NATIONAL SEMINAR Date : Saturday, May 4th 2013

2) INTERNATIONAL ACCOUNTING STUDENTS CONFERENCE (IASC) Date

: Thursday - Friday, May 16th-17th 2013

Theme

: “Forensic Accounting for Better World Economy�

OVERVIEW IASC is an accounting students conference that is targeting participants from a worldwide

range of universities to prepare for a vision, mission, and strategy in preparing for an economy

free from accounting fraud. The conference will provide participants with informations on how to implement forensic accounting all over the globe and how the contribution of forensic accountants will be relevant as a solution for the accounting fraud issues being faced by

companies around the world. This event could also be a place for students to express their comments and aspirations about their preparations in contributing in the future regarding the regulations.

In addition, the presence of this activity is expected that each student delegates from each

university can provide their insights on the issue of accounting fraud in business and related sectors of the economy.

TERMS and CONDITIONS

The terms and conditions of the GMAD 2013 IASC participants are:

1. The competition participants are undergraduate students or equivalent and are still active as a student of class 2009 at the maximum.

2. Each university can send a maximum of 3 teams of 2 people.

3. Registration :

- International Participants : US$ 110

- Local Participants

: Rp 1.000.000, 00

a) Create your team account on Gadjah Mada Accounting Days- IASC Section at

www.gmad.feb.ugm.ac.id, upon your account creation, your account will be suspended until payment of registration fee is done and verified by the GMAD committee.

b) After your payment is done and verified, your account will be activated. c) The registration period will be on February 18 – April 28, 2013.

d) The declared amount of registration fee are pleased to be addressed to GMAD 201 bank account :

- Rekening Bank Mandiri KCP Yogyakarta UGM, number 137-00-1034387-5, with the name of a.n. Destrina Putri Anisah Nur M

- or, Rekening Bank BCA KCP Katamso, number 4451200245, with the name of a.n.

Ghaisani Sina Al Hashfi

e) The registration fee that has been transferred cannot be returned

f) The name correction of each participant for the need of the certificate is on May 5, 2013 at the latest

g) After the payment is complete, please send payment receipt via scan to

iascgmad13@gmail.com for verification purpose at least on April 28, 2013 at 11.59 pm GMT +7

4. Essay Writing

a) The essay will consist of 500 – 1,000 words each subthemes (exclude : cover page and sub reference page) A4, Times New Roman, space 1,5.

b) April 29, 2013 : The last submission will be on 11.59 pm GMT +7 to iascgmad13@gmail.com. Essay submitted after determined time will be disqualified.

c) Theme of the paper is “Forensic Accounting for Better World Economy”.

CONFERENCE FORMAT

This conference includes an invitation to each university’s team. Although, quota is

limited to the first thirty teams registered, as the official IASC participant. The following are sessions before and at the conference: Sessions before the conference Session 1- Class division in accordance with the sub themes The class division in accordance with the sub themes and cases is done by the

committee after the participants registered and before the conference. The sub themes are as follows: 

The role of Forensic Accounting to Combat Accounting Fraud.

As forensic accounting is getting popular in these recent years, it has been

provided as a course by many educational institutions in their respective countries.

Forensic accounting is defined as a science dealing with the application of accounting facts gathered through auditing methods and procedures to resolve legal problems. It also



requires the integration of investigative, accounting, and auditing skills.

Forensic Accounting in Developing Economies and Problems.

Recent cases of financial scandals particularly in the banking and insurance

industry in developing economies require more professionalism in the field of accounting and finance, thus the need for forensic accounting for litigation support services and

investigative functions. Forensic accounting is a new trend, which is yet to gain ground in 

developing economies, hence accountants lack the technical know-how on forensic issues.

The Role of Forensic Accounting in Public Infrastructure

Public infrastructure is one of the vital sectors in the economic development of a

country. Roads and bridges are the examples of public infrastructure. Collapsed bridge, for

example, is going to be fixed by the government and the government has done a budgeting

with a certain amount of money, however, in fixing the collapsed bridge, it takes a long time and the local government claimed that the money given by the state isn’t enough. In this case, fraud or corruption might be happen since the money for fixing the bridge is

given through some levels of government. Thus, the role of forensic accounting is needed for developing the public infrastructure in a country. 

Forensic Accounting in Digital Age The dramatic changes that are occurring in the accounting environment such as: the

new technologies which have an impact on many financial statement filings, new services that accountants are involved in and the need for specialized online database research

skills which are continuously expanding. In response to these changes in the accounting environment, accountants need to have the ability to cope with these changes: the need to

develop skills in thinking and writing, the need to practice knowledge application of

research to problems, and the need to use online databases as tools in gathering and 

organizing the evidence for the investigation of an accounting issue.

The Ethical Dilemma in Forensic Accounting

Earnings management is one of the most important ethical issues facing the

accounting profession. Lapses in ethical sensitivity and judgment caused many large, well

known accounting scandals leaving many questioning how accountants make ethical

decisions and why didn’t someone “sound an alarm” that could have mitigated damage caused by corporate misconduct. Although accountants are facing more and more ethical dilemmas, there is little research available exploring whistle blowing behaviors of practicing accountants.

Session 2 – Full Theme Essay Submission

29th of April 2013 : Full Theme paper is to be sent simultaneously through email to

the address iascgmad13@gmail.com. The hardcopy of the full theme essay must also be brought at the conference day.

We divide the teams into 5 classes based on the sub themes. * Division of the sub themes is the committee’s absolute right with thorough judgment and therefore cannot be objected.

Conference Session

Before the conference begins, host will explain about the attention in the conference

and the schedule of the first day of conference. Conference then will officially hold by Rector of Universitas Gadjah Mada. After that, host invites delegates to take a break for the next event.

Moderator will lead the program from this moment and started with keynote speech from

professional and academics who will moot the introduction of the conference theme for about 80 minutes. Plenary session will be held after keynote speech from professional in his/her field

for about 80 minutes. There will be the minutes that will note and summarized the material given by those sessions.

After the session finished, delegates consist of 30 teams (each team consist of two

people) will be divided by five class (based on sub-topic). Each class (6 teams) will discuss one different sub-topic to each other related on the theme “Forensic Accounting”. Each class will

have one the minutes and will guided by a class moderator who will give an overview about

the sub-topic that will be discussed in that class. Each team will present about their essay that they have made. In this day, there will be 3 teams that will present their essay and will be given

15 minutes for each team. Class moderator then will take a temporary class conclusion and make a discussion about the conclusion. The minutes in the class will take the conclusion to minutes of the main and continued to final session of the first day where all delegates gather in the hall to hear the temporary conclusion of each class from the main moderator.

Second Day:

The second day will be started by host and guided by main moderator to discuss the

plenary session 2. In this session, delegates and moderator will discuss forensic accounting topic around us. This session aims to refresh and gain some spirit of the delegates. This session will lasts for about 80 minutes. After this session, delegates will continue to present about the decided sub-topic in the first day. There will be 3 teams presenting their essay from each class

and given 15 minutes each. After all presentation finished, class moderator will summarized

the final resolution and have a discussion about the resolution. The minutes of class will take the resolution to minutes of the main.

The program has up to the last session, summarizing final resolution. There will be 15

minutes in preparation and the final resolution will be declare in the hall by main moderator based on the resolution that have been collected by minutes of the main. This resolution will be

consists of 5 resolution from 5 different sub-topics that have been discussed in class. After the

session finished, conference will be closed by host. The final conclusion of this conference will be assigned by ASEAN Secretary*

*) In Confirmation

After the Conference’s done, the participant will be joined the Jogja Amazing Race and

Gathering Night that will be held : • Jogja Amazing Race :

The Participant will play a games and a journey trough the Yogyakarta city.

This event is inspired by reality show ‘Amazing Race’ - Place : Yogyakarta, Indonesia

- Time : Saturday, May 18th 2013

• Gathering Night

The Participant will attend the end of the events. There will be a show, enjoying

live music, eating Indonesian food, and the announcement of the winner.

- Place : FEB UGM, Yogyakarta, Indonesia - Time : Saturday, May 18th 2013

For further information please don’t hesitate to contact Wirandoni Herlambang (event

coordinator IASC)

Phone : +6285222216902 Email : iascgmad13@gmail.com

RUNDOWN Thursday, May 16th 2013 Time

Activity

9.30a.m. -10.00 a.m.

30'

Technical Meeting

10.15 a.m. - 10.25 a.m.

10'

Preparation of Conference (by MC)

10.00 a.m. - 10.15 a.m.

10.25 a.m. - 11.10 a.m.

11.10 a.m. -12.30 a.m.

15’

45’ 80’

12.30 p.m. -13.30 p.m.

60’

13.40 p.m. -13.55 p.m.

15’

13.30 p.m. -13.40 p.m.

13.55 p.m. -14.25 p.m.

14.25 p.m. -14.55 p.m.

14.55 p.m. -15.05 p.m.

15.05 p.m. -15.50 p.m.

15.50 p.m. -16.00 p.m.

16.00 p.m. -16.50 p.m.

16.50 p.m. -17.50 p.m.

17.50 p.m. -18.05 p.m.

18.05 p.m. -18.20 p.m.

18.20 p.m.

10’ 30’ 30’ 10’ 45’ 10’

50' 60' 15' 60' 15'

Opening IASC 2013 Keynote Speech

Plenary Session I Lunch Break

Overview subtopic by Class Moderator Presentation Preparation

Presentation of 3 groups @10’ Class Discussion

Conclusion by Class Moderator Coffee time and Break Ashar Flooring preparation

Flooring Session (10’@class moderator) Floor Discussion

Declaration of overall temporary conclusion Closing Dinner

Friday, May 17th 2013 08.00 a.m. -08.30 a.m.

30'

Going to FEB UGM

08.40 a.m. -10.00 a.m.

80'

Plenary Session II

08.30 a.m. -08.40 a.m.

10.00 a.m. -10.10 a.m.

10.10 a.m. -10.40 a.m.

10' 10' 30'

Opening and reading the conference plan Presentation Preparation

Presentation of 3 groups @10’

10.40 a.m. -11.10 a.m.

30'

Class Discussion

11.25 a.m. -12.55 p.m.

90'

Lunch

11.10 a.m. -11.25 a.m.

12.55 p.m. -13.05 p.m.

13.05 p.m. -13.55 p.m.

13.55 p.m. -14.55 p.m.

14.55 p.m. -15.25 p.m.

15.25 p.m. -15.35 p.m.

15' 10' 50' 60' 30' 10’

Conclusion by Class Moderator Flooring Preparation

Flooring Session (10’ @ Class Moderator) Floor Discussion

Declaration of overall final conclusion Closing

3) NATIONAL ACCOUNTING OLYMPIAD (NAO) Date

: Thursday—Friday, May 16th -17th 2013

4) JOGJA AMAZING RACE Date

: Saturday, May 18th 2013 DESCRIPTION

Jogja Amazing Race is a part of International Accounting Student Conference, a free day-

tour of Jogja, a city full of unique culture, dedicated for participant to know each other. We offer a different concept to enjoy Jogja with so many games which are packaged in a fun race.

Participant will explore a famous traditional market (Malioboro) and the biggest Hindu’s

temple, Prambanan. The theme of the race adapts one of renowned classical Hindu’s story, Ramayana. There will be award for the best team. Join us and feel the hospitality of Jogja!

RUNDOWN

Time

Duration

Activity

6.45 a.m. - 7.00 a.m.

15’

Briefing

7.30 a.m. - 2.30 p.m.

420’

7.00 a.m. - 7.30 a.m.

2.30 p.m.

30’

Opening

City Tour

Back to Hotel

5) GATHERING NIGHT Date

: Plaza FEB UGM | Saturday, May 18th 2013 | 06.15 p.m. till drop DESCRIPTION Gathering Night is a closing ceremony of Gadjah Mada Accounting Days 2013 series, a

gala dinner with all participants and announcement the winner of IASC, NAO, and Jogja Amazing Race award.

It is designed with an ethnic concept and decoration to introduce more about Jogja and

every detail of it. There will be many live performance, such as traditional music and dance performance.

RUNDOWN

TIME

DURATION

6.15 p.m. – 7.00 p.m.

45’

Kedatangan + Welcoming Drink

7.13 p.m. – 7.15 p.m.

2’

Bumper GMAD 2013

7.00 p.m. – 7.13 p.m.

13’

7.15 p.m. – 7.30 p.m.

15’

7.30 p.m. – 8.30 p.m.

60’

8.45 p.m. – 9.00 p.m.

15’

8.30 p.m. – 8.45 p.m.

9.00 p.m. – 9.15 p.m.

9.15 p.m. – 9.30 p.m.

15’ 15’ 15’

ACTIVITY Opening

Pembukaan oleh MC, Sambutan Ketua GMAD 2013 dan Dekan FEB UGM

Makan malam dan Hiburan

Pemberian awards Jogja Amazing Race Pemutaran film GMAD 2013 Pemberian awards IASC Pemberian awards NAO Penutupan

CONTACT PERSON Coordinator of Public Relations Laras 0856 9778 6823 Coordinator of NAO Nony Insani 0852 2772 4567

Coordinator of IASC Wirandoni Herlambang 085222216902 Coordinator of NATIONAL SEMINAR Riza Nugraha 0831 9789 5199 ACCOUNT NUMBER 137-00-1034387-5 a.n. Destrina Putri Anisah Nur M Mandiri KCP Yogyakarta UGM 4451200245 a.n. Ghaisani Sina Al Hashfi BCA KCP Katamso GMAD 2013 HEADQUARTERS IMAGAMA Office:

1st Floor North Wing Faculty of Economics and Business Building Gadjah Mada University Humaniora Street number 1, Bulaksumur, Yogyakarta 55281 EMAIL: gmad.gmad2013@gmail.com

iascgmad13@gmail.com (IASC)

nao.gmad2013@gmail.com (NAO) Website: gmad.feb.ugm.ac.id