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The Global Challenge for Accounting Education

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  • Christine Helliar

Abstract

Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts. This has resulted in many fragmented, heterogeneous communities of practice and many diverse audiences or stakeholders with their own interests and legitimation strategies. There is thus a problem for accounting education to be defined, and to coalesce to one world model that fits the needs of all nations. However, global accounting education can adopt similar learning objectives by using constructivist, experiential and situated learning approaches that are embedded in to the learning programme. The International Education Standards (IES) of the IAESB should be revised to embed these three learning approaches, and IFAC and the IAESB should adopt various strategies to gain pragmatic legitimacy for its education standards.

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  • Christine Helliar, 2013. "The Global Challenge for Accounting Education," Accounting Education, Taylor & Francis Journals, vol. 22(6), pages 510-521, December.
    • Handle: RePEc:taf:accted:v:22:y:2013:i:6:p:510-521
    DOI: 10.1080/09639284.2013.847319
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    Cited by:

    1. Mel Timpson & Leopold Bayerlein, 2021. "Accreditation without Impact: The Case of Accreditation by Professional Accounting Bodies in Australia," Australian Accounting Review, CPA Australia, vol. 31(1), pages 22-34, March.
    2. Néstor Lázaro-Gutiérrez & Irene Barainca-Vicinay & Ana Bilbao-Goyoaga, 2017. "Who Said Accounting Was Boring? Let´s Play Cards. The DAC Project," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(2), pages 55-72.
    3. 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.
    4. Sidorova, Marina & Nazarov, Dmitry & Listopad, Ekaterina, 2022. "The impact of ideology on the institutionalization of correspondence accounting education in Soviet Russia (1929–1939)," Journal of Accounting Education, Elsevier, vol. 58(C).

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