LINKAGE BETWEEN UNIVERSITY AND ENTERPRISE: INNOVATION IN TRAINING BACHELOR OF ACCOUNTING

Abstract

The linkage between the university and the enterprise in training is a basic and feasible solution. The university should cooperate with enterprise in training, in scientific research and in the transfer of research results. This linkage can be start by inviting the participant of the businesses in the goal-setting process (designing learning expected outcomes); and then during training process, the business could provide materials to build virtual accounting model in teaching. Business is also a place to create opportunities to practice and gain experience for both students and lecturers in the university.