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Towards a Global Model of Accounting Education

Kim Watty (Faculty of Business and Law, Deakin University, Melbourne, Australia)
Satoshi Sugahara (Hiroshima Shudo University, Hiroshima, Japan)
Nadana Abayadeera (Faculty of Business and Law, Deakin University, Melbourne, Australia)
Luckmika Perera (Faculty of Business and Law, Deakin University, Melbourne, Australia)
Jade McKay (Faculty of Business and Law, Deakin University, Melbourne, Australia)

Accounting Research Journal

ISSN: 1030-9616

Article publication date: 28 October 2014

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Abstract

Purpose

The purpose of this paper is to examine the accounting education systems in three countries – Australia, Japan and Sri Lanka – to inform the development and testing (by application) of a Global Model of Accounting Education.

Design/methodology/approach

An action research methodology is applied with a case study and model development approach.

Findings

The case studies reveal variations in accounting education systems, which exist across the three countries examined in this research. Key differences (some significant and others nuanced) were found between accounting education systems and include: entry requirements to professional programs; accreditation processes; and benchmark discipline standards. These differences are provided for in the questions that underpin the model developed and applied as a key part of the research.

Practical implications

This model is presented as a tool to assist interested parties in any country to take initial steps to identify their own unique system of accounting education. It may also be of particular use in those countries in the early stages of developing an accounting education system. This understanding of accounting education systems enhances the opportunity for global convergence of accounting education.

Originality/value

The model, informed by the case studies, is an original contribution to the literature and discussions around global convergence in accounting education. The model is designed for practical application and the value is that it provides an important starting point for considering issues of importance in the development of a system of accounting education, and/or, better understanding the similarities and differences across existing systems.

Keywords

Citation

Watty, K., Sugahara, S., Abayadeera, N., Perera, L. and McKay, J. (2014), "Towards a Global Model of Accounting Education ", Accounting Research Journal, Vol. 27 No. 3, pp. 286-300. https://doi.org/10.1108/ARJ-08-2013-0054

Publisher

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Emerald Group Publishing Limited

Copyright © 2014, Emerald Group Publishing Limited