Department of Accounting, Faculty of Economic and Business, University of Brawijaya (UB) was founded in 1977 by the Decree of the Director General of Education No. 835 / DJ / 77. In the first period, the department chairman had widely build cooperation with the Accounting Department State University in Indonesia, Indonesian Institute of Accountants, and several public accounting firm in developing relevant teaching. In 1982, in line with UU no: 34 of 1954, Department of acoounting, university of brawijaya was authorized to confer accounting title on its graduates. The commitment of the Accounting Department toward quality and facility improvement was reflected through the inauguration of Accounting Development Center in 1989 by the Directorate General of Higher Education. This Accounting Development Center was sponsored by the World Bank and established with a mission to develop accounting education in Indonesia. In the same period, The Accounting Department was appointed as one of the six leading state universities to conduct Ujian Negara Akuntansi (UNA) or National Accounting Examination. In 1997, Accounting department of University of Brawijaya received the highest ranked in accreditation of a four-star (**** A) from the National Accreditation Board (BAN). Aditionally, in 2004, Accounting Department obtained another highest accreditation rating of “A” by the Decree of the National Accreditation Board of Higher Education Ministry of Education No: 12 / BAN-PT / Ak-VII / SI / IV / 2004. Additionally, the latest February 2003 , the accounting department received official permission to conduct the Professional Accounting Education ( PPAK ) of the Directorate General of Higher Education ( license no. 3569 / D / T / 2002) based on a recommendation by the Indonesian Institute of Accountants ( IAI ) .