Perception or understanding of an accounting practitioner with the Student Accounting
will certainly be different. Job status can certainly distinguish the understanding of their
views to see how the issue of Creative Accounting. Practitioners are considered better
understand how Creative Accounting. A better understanding of a practitioner because of
their daily work experience related to the processes and accounting methods. While
students have the perception of Creative Accounting, received only on the basis of
learning and insight they have. This is what distinguishes the difference in perception
between Community Accounting-status job as an Accounting Practitioner and
Community-status jobs as a student.