Management Accounting Section (MAS) The Doctoral Colloquium and Conference is a conference of practitioners in accounting held by the American Accounting Association (AAA) every year. Dyah Ekasari Sekar Jatiningsih, S.E., M.Sc., QIA., Ak. CA, a lecturer of Accounting department, Universitas Muhammadiyah Yogyakarta became the only participants from Indonesia after her paper accepted to be presented in this event. MAS which was held from 5 to 7 January 2017 at Caribe Hilton, San Juan, Puerto Rico became valuable opportunity for Dyah Sekar because she could meet accounting scholars with international reputation in the field of management accounting. Doctoral students whose applications is accepted may join a series of colloquium activities for 1 day. The students are grouped in small groups led by a professor or associate professor as a discussant with appropriate subject. By getting involved in the discussion, gaining insight from the professor as well as obtaining fruitful information from the editorial board of top tier journals in accounting, qualified inputs for both dissertation and publication is in hand of all PhD students. The Organizing Committee (AAA Management Accounting Section) provides also an opportunity for doctoral students to follow the conference sessions so that an exposure to the best research results can be received at the forum and will be an important material for the improvement and development of research in the field of management accounting.

In this conference Dyah Sekar presented paper with the title “Task Characteristics, Graphical Display with Statistical Model and Performance Assessment: Test of Cognitive Fit”. This study explains the inaccuracies of assessment based on accounting information and cognitive matching theory tests conducted to explain the phenomenon. This paper is part of the research Dyah Sekar who is currently studying doctor at the University of Gadjah Mada. Dyah Sekar’s participation in this conference is very proud because it was attended by more than 50 participants from all over the world including from America, Germany, Australia, Japan and Netherlands. This shows the quality of UMY lecturer accounting research equivalent to other countries as well as encourage the improvement of research climate in the accounting department of UMY.

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