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

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  • Satoshi Sugahara
  • Rachel Wilson

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.

Suggested Citation

  • Satoshi Sugahara & Rachel Wilson, 2013. "Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach," Accounting Education, Taylor & Francis Journals, vol. 22(3), pages 213-232, June.
    • Handle: RePEc:taf:accted:v:22:y:2013:i:3:p:213-232
    DOI: 10.1080/09639284.2013.785860
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    References listed on IDEAS

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    1. Nassr Ahmad & Simon Gao, 2004. "Changes, problems and challenges of accounting education in Libya," Accounting Education, Taylor & Francis Journals, vol. 13(3), pages 365-390.
    2. Satoshi Sugahara & Gregory Boland, 2010. "The Role of Cultural Factors in the Learning Style Preferences of Accounting Students: A Comparative Study between Japan and Australia," Accounting Education, Taylor & Francis Journals, vol. 19(3), pages 235-255.
    3. Richard Wilson, 2011. "Alignment in Accounting Education and Training," Accounting Education, Taylor & Francis Journals, vol. 20(1), pages 3-16.
    4. Gallhofer, Sonja & Haslam, Jim & van der Walt, Sibylle, 2011. "Accountability and transparency in relation to human rights: A critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 765-780.
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    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.

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