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

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  • Kim Watty
  • Satoshi Sugahara
  • Nadana Abayadeera
  • Luckmika Perera

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.-super-1 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.

Suggested Citation

  • Kim Watty & Satoshi Sugahara & Nadana Abayadeera & Luckmika Perera, 2013. "Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka," Accounting Education, Taylor & Francis Journals, vol. 22(5), pages 502-506, October.
    • Handle: RePEc:taf:accted:v:22:y:2013:i:5:p:502-506
    DOI: 10.1080/09639284.2013.824199
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    Cited by:

    1. Bassam Maali & Ali M. Al-Attar, 2020. "Accounting Curricula in Universities and Market Needs: The Jordanian Case," SAGE Open, , vol. 10(1), pages 21582440198, January.
    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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