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Global convergence of accounting education: An exploratory study of the perceptions of accounting academics in Australia and Japan

Satoshi Sugahara (Faculty of Commerce, Hiroshima Shudo University , Hiroshima, Japan)
Kim Watty (Faculty of Business and Law, Deakin University , Burwood, Australia )

Asian Review of Accounting

ISSN: 1321-7348

Article publication date: 12 September 2016

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Abstract

Purpose

The purpose of this paper is to investigate the overall perceptions of accounting academics from Japan and Australia about global convergence of accounting education; and their beliefs about the contextual factors affecting the goal of global convergence.

Design/methodology/approach

The sample of this research was collected via a questionnaire-based survey of accounting academics who were teaching at the undergraduate and postgraduate level in tertiary institutes in Japan and Australia. This study adapted the questionnaire originally used by Sugahara (2013) to extend the survey of accounting academics in Japan, to accounting academics in Australia. The questionnaire administered in this research asked their overall perceptions regarding the convergence of accounting education and associated contextual factors.

Findings

Findings reveal some similarities and differences across contextual factors that influence academic perceptions about global convergence. Further the authors identify a link between academic position and respondent views of global convergence.

Originality/value

The findings of this cross-country study provide insights for the International Accounting Education Standards Boards (IAESB) about the views of a key stakeholder group, accounting academics. Further the authors recommend the development of a communications strategy that targets accounting academics, and better explains the work of the IAESB and the intended value of global convergence using IES.

Keywords

Citation

Sugahara, S. and Watty, K. (2016), "Global convergence of accounting education: An exploratory study of the perceptions of accounting academics in Australia and Japan", Asian Review of Accounting, Vol. 24 No. 3, pp. 254-273. https://doi.org/10.1108/ARA-01-2014-0009

Publisher

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Emerald Group Publishing Limited

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