Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka

Autor/inn/en	Watty, Kim; Sugahara, Satoshi; Abayadeera, Nadana; Perera, Luckmika
Titel	Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka
Quelle	In: Accounting Education, 22 (2013) 5, S.502-506 (5 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2013.824199
Schlagwörter	Foreign Countries; Accounting; Comparative Education; Case Studies; Global Approach; Models; Academic Standards; International Education; Compliance (Legal); Adoption (Ideas); Knowledge Level; Barriers; Qualitative Research; Statistical Analysis; Semi Structured Interviews; Surveys; Australia; Japan; Sri Lanka + Suchen Sie Ihr Suchwort? Ausland; Abrechnung; Buchführung; Buchhaltung; Vergleichende Erziehungswissenschaft; Case study; Fallstudie; Case Study; Globales Denken; Analogiemodell; Internationale Erziehung; Ideas; Ideenfindung; Wissensbasis; Qualitative Forschung; Statistische Analyse; Survey; Umfrage; Befragung; Australien; Ceylon
Abstract	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. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01