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During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International Federation of Accountants (IFAC) and the New Zealand Institute of Chartered Accountants (the “Institute”). The Institute significantly changed its admissions policy for Chartered Accountants in 1996 and one change was to require four years of degree level study with a compulsory liberal studies component. This study surveys the perceptions of New Zealand accounting practitioners on the impact of this compulsory liberal component. The results of this study demonstrate that there is little support from accounting practitioners for IFAC’s claim that liberal education “can contribute significantly to the acquisition of professional skills”, including intellectual, personal and communication skills. In addition, the majority of respondents did not perceive any improvements in the professional skills of the staff that had qualified under the Institute’s current admissions policy. However, any perceived improvements were mainly attributed to the Institute’s admissions policy change. Notwithstanding the lack of support for the assertion that liberal education develops professional skills, there is a strong belief by respondents in the value of liberal education for intending professional accountants.

This study employs survey methods to statistically examine the internationalization of quality assurance (IQA) in Taiwanese higher education. The data collected were analyzed to assess the associations between administrators' opinions of the importance of IQA and their evaluations of its implementation, as well as the relationship between implementation and opinions on seven measures of international quality. The study also explores the mediating effect of implementation assessments on the relationship between opinions of the importance of IQA and opinions of international quality.

This study targeted higher education administrators from universities in Taiwan, including presidents, vice presidents, deans, section chiefs, directors, and heads of schools in various departments. Using systematic sampling methods, 80 universities were selected from a population of 159 higher education institutions in Taiwan, with 17-40 potential participants each in 2015. A total of 2,377 questionnaires were distributed to all the administrators of those institutions, and ultimately, 65 institutions and 337 valid questionnaires were analyzed.

The importance of IQA directly and positively influenced implementation of it on higher education institutions. The implementation directly and positively influenced the level of international quality of the institutions and the importance of IQA had an indirect positive influence on international quality through implementation. The aggregated institution-level results were similar to but much stronger than the individual-level results.

This study examined the IQA of higher education in Taiwan, which is increasingly important to institutions' competitiveness in the global higher education market. The data were analyzed using multilevel structural equation modeling at the individual-level and the aggregate-level. The analysis revealed direct and indirect associations between opinions about IQA and institutional quality. This study makes a significant contribution to the literature because it clarifies the role of administrators (individually and collectively) regarding their institutions' educational quality, and it provides useful information that institutions could apply to improve their international competitiveness.

The purpose of this paper is to determine the possibilities and barriers of the practical application of internationally recognized diplomas of higher education.

The authors used SWOT analysis for determining preconditions and barriers as well as possibilities and threats that are related to the provision and practical application of internationally recognized diplomas of higher education and the method of modeling of socio-economic processes and systems for compiling a conceptual model of the provision and practical application of internationally recognized diplomas of higher education. Demand for the practical application of internationally recognized diplomas in modern Russia is determined with the method of analysis of statistical data (method of economic statistics). The information and analytical basis of the research consists of materials of the Federal State Statistics Service of the Russian Federation.

It is shown by the example of modern Russia that the practical application of internationally recognized diplomas is popular, and universities that provide remote education possess wide possibilities in the sphere of their provision, as they are characterized by high flexibility that allows them to adapt to the international standards of university education. The barriers of the practical application of internationally recognized diplomas of higher education are caused by the lack of clear and generally recognized international standards of university education, absence of entrepreneurial culture of application of internationally recognized diplomas and absence of international organization that certifies activities of universities and issues licenses for internationally recognized diplomas.

In order to overcome these barriers, the authors created a conceptual model of the provision and practical application of internationally recognized diplomas of higher education.

The purpose of this paper is to explore the internationalization market of higher education (HE) globally and HE field. It examines the internationalization status of HE in Jordan as influenced by institutional perspectives as an example from developing countries.

This paper adopts a quantitative research design that includes a statistical and SWOT analysis of HE in Jordan. Data were collected from different courses: documents and archival records, websites analysis, surveys, interviews with professors and administrators, and an SWOT analysis as well as TOWS matrix. The latter has been constructed as a picture of internationalized education in the Jordan that can be used as a basis for decision making and strategies for higher education institutions (HEIs).

The study findings reveal that it is important for Jordan to endorse itself as an “education hub” in the Middle East and to educate its community to the level of skills required by globalization. The challenges of internationalizing HE are revealed by the SWOT analysis and TOWS matrix that highlight a wide range of opportunities and strengths that encourages the Jordan HE system to accelerate internationalization. The opportunities include overall improvement in the quality of education, the diffusion of technology and creating a globally competent workforce. The internationalization status in Jordan HE is still in its embryonic stage. The HE should take serious steps toward the internationalization including admission of international students, foreign postgraduate students, international accreditation, global ranking, online education and smart education. These steps will help the universities leaders to improve their universities position internationally and financially.

The findings reveal implications for HE policy and strategy in the development of internationalized HE in the Jordan. The study shows how SWOT analysis and TOWS matrix can provide a solid platform against which particular case studies can be measured in terms of opportunities for and challenges of development. It also provides institutional perspectives with practical implications, focusing on some of the critical issues in this developing field for HE policy and strategy alike. A major threat to the Jordan progress in developing its HE sector identified in this study is external accreditation being seen as a signal of high quality, when more realistic standards are perhaps more relevant to the local population.

The paper is one of the very few studies in the area of the internationalization of HE in the Jordan that can contribute to the sustainability of the international dimension of HEIs. The opportunities and threats recognized in this paper can inform strategy for more balanced development of the Jordan’s internationalized HE, and for raising the quality of education overall.

Investigations into professional accountancy education gathered impetus with the publication of The impact of globalisation on accountancy education by Karreman in 2002. This publication provided a comparative analysis of professional accountancy education in 25 countries worldwide, using a model developed for the classification of accountancy education systems. The rationale behind such an exercise is to promote educational exchange and facilitate educational development. The Karreman study only covered two countries in Africa, namely South Africa and Kenya. This study expands the Karreman study by comparing and benchmarking the professional accountancy education programmes in six member countries of the Eastern, Central and Southern African Federation of Accountants (ECSAFA) using the Karreman methodology. This study reports the results of a questionnaire survey to which seven accountancy bodies located in six countries responded. The results of this study revealed mostly agreement with the Karreman model. All the countries could be categorised as developing countries with common law/Roman‐Dutch legal systems and with a strong British influence. Thus similarities in regulation, education and practical experience are expected. The professional bodies tend towards professional selfregulation with low to medium membership regulation. All countries require practical experience before qualifying, and a theoretical approach to the final examination predominates. The study also shows that there is co‐operation in the region.

This study explores how Canadian CPAs (Chartered Professional Accountants) are trained in sustainability. The main research questions are: What place should sustainability take in the accounting program? What place does sustainability occupy in the CPA accounting program? And, over time, has sustainability gained or lost ground within the Canadian professional accounting education program?

Content analysis and interviews.

We find that sustainability is not a key component of the CPA education program since its sustainability content has shrunk over the years. We believe that the groupthink phenomenon may have influenced the selection of CPA Competency Map participants (whose backgrounds reveal a lack of sustainability expertise) as well as the participants’ discussions. Additionally, a lack of consideration for society as a key stakeholder may have also influenced the shortage of sustainability content. Finally, power dynamics might have contributed to the financial accounting and reporting competencies dominating the new map.

We did not have access to the live meetings when the Map was created, although we conducted interviews with representatives involved in the process. This research is bound by a confidentiality agreement that limits us from providing sensitive details. However, we do not consider that these limitations undermine our contribution or reduce the relevance of our research.

Our research contributes to the under-researched domain of sustainability education and to understanding how groupthink, stakeholder theory and power dynamics may have contributed to the dearth of sustainability coverage in the new Canadian CPA program.

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.

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 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.

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.