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ERIC Number: EJ1108125
Record Type: Journal
Publication Date: 2013
Pages: 5
Abstractor: As Provided
ISSN: ISSN-0963-9284
Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka
Watty, Kim; Sugahara, Satoshi; Abayadeera, Nadana; Perera, Luckmika
Accounting Education, v22 n5 p502-506 2013
The introduction of International Education Standards (IES) signals a clear move by the International Accounting Education Standards Board (IAESB) to ensure high quality standards in professional accounting education at a global level. This study investigated how IES are perceived and valued by member bodies and academics in three counties: Australia, Japan, and Sri Lanka. It examined: (1) levels of awareness of IES; (2) drivers of compliance and convergence and non-compliance and non-convergence with IES; and (3) key factors influencing IES adoption. Both quantitative and qualitative data have been collected from interviews and questionnaire surveys to report on these findings. Further, as part of the study, comprehensive case studies of the accounting education systems of Australia, Japan, and Sri Lanka were developed. These case studies not only provided an insight into issues of diversity, culture, and language as they relate to IES, but also preceded the development of a global model of accounting education. This model is proposed as a way to assist interested parties in any country to readily identify their own unique system of professional accounting education.
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Publication Type: Journal Articles; Reports - Research
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Australia; Japan; Sri Lanka
Grant or Contract Numbers: N/A