Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

Autor/inn/en	Sugahara, Satoshi; Wilson, Rachel
Titel	Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach
Quelle	In: Accounting Education, 22 (2013) 3, S.213-232 (20 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2013.785860
Schlagwörter	Content Analysis; Accounting; Academic Standards; International Education; Global Approach; Professional Development; Research Methodology; Foreign Countries; Mixed Methods Research; Program Implementation; Africa; Asia; North America + Suchen Sie Ihr Suchwort? Inhaltsanalyse; Abrechnung; Buchführung; Buchhaltung; Internationale Erziehung; Globales Denken; Research method; Forschungsmethode; Ausland; Afrika; Asien; Nordamerika
Abstract	The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse regarding the IES by identifying and analysing articles in accounting publications. Two research questions were formulated to explore the topics in the publications and the opinions expressed towards the IES. Several electronic databases were used to access the articles and a content analysis approach was used to examine 110 articles published in English during the period from January 2003 to August 2011. The relatively small number of publications addressing the IES is surprising and possible reasons for this are discussed. The majority present a positive picture of the IES, however the analysis highlights key themes in mixed opinion and more critical articles and also reviews the challenges to IES implementation that are dominant in the discourse. The findings of this study suggest further discussion and professional debate of issues surrounding the accounting IES is needed. Reflection on the discourse can inform further implementation of the international standards in accounting and also developments in international education standards for other professions. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01