Desi Adhariani, PhD, is a lecturer and researcher in the Department of Accounting, Faculty of Economics and Business, Universitas Indonesia. She holds a PhD from Victoria University, Melbourne, Australia, which was funded by an AusAid Scholarship. She has been actively involved in several research projects and in 2015 secured a research grant from CIMA, the Chartered Institute of Management Accountants for a research project into the existing ASEAN Economic Community and potential improvements for the management accounting profession.Nick Sciulli is an Associate Professor and Lecturer in Accounting at Victoria University, College of Business, Australia. He has been teaching within the higher education sector for over 20 years and his research interests are in the areas of accounting education, public sector accounting and sustainability reporting with special reference to climate change. Associate Professor Sciulli has presented papers at many international conferences and has published widely in refereed journals. Robert Clift served as Chairman, in the Department of Accounting and then as Dean, in the Faculty of Economics and Commerce at Melbourne University, Australia, before retiring in 1961. Since retirement, he has worked as an educational consultant specialising in the supervision of PhD candidates in business disciplines at several Australian universities, usually at the rank of Professor. He has written several tertiary level textbooks and many articles in his discipline.