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Article
Publication date: 12 September 2016

Satoshi Sugahara and Kim Watty

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…

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.

Details

Asian Review of Accounting, vol. 24 no. 3
Type: Research Article
ISSN: 1321-7348

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Book part
Publication date: 29 May 2020

Femi Oladele and Timothy G. Oyewole

Abstract

Details

Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
Type: Book
ISBN: 978-1-83982-161-5

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Article
Publication date: 16 September 2013

Satoshi Sugahara

The purpose of this paper is to report the findings of a survey on the perception of the globalisation of accounting education among academics teaching at tertiary schools…

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1187

Abstract

Purpose

The purpose of this paper is to report the findings of a survey on the perception of the globalisation of accounting education among academics teaching at tertiary schools in Japan. With the acceleration of globalism in accounting education, the aim of this exploratory research is to investigate the perceptions of Japanese academics toward this global convergence.

Design/methodology/approach

The sample was collected from accounting educators who were teaching at the undergraduate and postgraduate level of the tertiary institutes in Japan. The subjects chosen for the survey were 300 members of the Japanese Accounting Association (JAA) and were randomly selected from the 2010 JAA Members’ Directory. A total of 87 responses were received producing an effective response rate of 29 per cent.

Findings

The analysis of this study found that the majority of Japanese accounting academics’ believed that the International Education Standards had no substantial effect on accounting education. Further it was found that most of the academics did not know how they could confront these obstacles to achieve global convergence, although they were aware of the impediments.

Research limitations

This study failed to portray any possible suggestions or solutions on how to improve future accounting education. Also the sample size was not large enough to generalise the findings. Finally, this study simply used the samples collected from the one single nation of Japan.

Practical implications

The findings will provide a positive direction for standard setters, policy makers and regulatory authorities on how they should proceed in both the design of their promotion strategies and on how to address obstacles that have arisen according to these perceptions.

Originality/value

The primary strength of this study was the fact that it was the first study in the literature to shed light on the perceptions of accounting academics in Japan on the global convergence of accounting education.

Details

Asian Review of Accounting, vol. 21 no. 3
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 7 September 2020

Ilse Lubbe

The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).

Abstract

Purpose

The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).

Design/methodology/approach

The paper uses the Global Model of Accounting Education (Watty et al., 2012) to describe the accounting education system of SA, which is then compared with similar case studies of Australia, Japan and Sri Lanka. Information about the SA accounting education system is contextualised from multiple sources, using data triangulation.

Findings

Several similarities between the SA accounting education system and that of Australia are found, such as the role and involvement of the professional bodies in the accreditation processes, with less similarities with that of Japan and Sri Lanka. The comparisons illuminate the economic development of each country and the level of involvement in the education programmes by the profession. Specific challenges in SA include the entrance hurdles to higher education and emphasis on an accounting degree.

Practical implications

The application of the Global Model of Accounting Education helps to identify the similarities in the global accounting arena and illuminates the uniqueness of the SA accounting education system. This study illustrates the establishment of an accounting education system that aligns with the International Education Standards (IESs).

Originality/value

The study contributes to the discussions around challenges in accounting education, specifically those associated with accreditation and a strong controlling relationship between academe and the profession.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 4
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 25 February 2014

Lesley Stainbank and Devi Dutt Tewari

The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes…

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1015

Abstract

Purpose

The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation of Accountants (IFAC).

Design/methodology/approach

The research methodology is a qualitative archival approach extracting information from secondary data (Statements of Membership Obligations’ compliance questionnaires available on the IFAC web site and information from the web sites of the relevant professional accountancy bodies).

Findings

With regards to the IESs, the study found that both countries comply with the standards, although important differences occur. In South Africa, most of the education takes place during the university phase; and while both countries cover the content requirements, India covers the acquisition of professional skills more formally; ethics is taught and examined in both countries; both countries require a three year training contract; both countries have a final examination but the content of the examinations are different; and South Africa requires more continuous professional development than India. These findings, when related to India's and South Africa's relative positions on certain of the Global Competitiveness Indices may indicate that India could learn from the South African accountancy education model in order to strengthen the Indian position with regards to auditing and reporting standards.

Research limitations/implications

A limitation of the study is that it did not investigate the quality of the relative education programmes and it benchmarks both programmes at a single point in time.

Practical implications

India could strengthen its accounting profession by implementing some of the South African aspects of its education model. South African could consider adopting the flexibility in the entry requirements in the Indian education model in order to increase the number of accountants in South Africa. These findings may also be useful to other developing countries to identify practices which could be adopted if suitable in their respective countries.

Originality/value

The study is original as accountancy education programmes in India and South Africa have not been contrasted before. In view of their similar colonial background and the fact that both countries are major economic and political forces in their respective regions, the value of this study is that it provides useful and relevant information to India, South Africa and other countries with similar economic and social backgrounds.

Details

Journal of Accounting in Emerging Economies, vol. 4 no. 1
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 28 October 2014

Kim Watty, Satoshi Sugahara, Nadana Abayadeera, Luckmika Perera and Jade McKay

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…

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1519

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.

Details

Accounting Research Journal, vol. 27 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

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Article
Publication date: 20 September 2011

Gregory Boland, Satoshi Sugahara, Evelien Opdecam and Patricia Everaert

The purpose of this study is to examine empirically the relationship between cultural factors and students’ learning style preferences in the context of the current global…

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3596

Abstract

Purpose

The purpose of this study is to examine empirically the relationship between cultural factors and students’ learning style preferences in the context of the current global convergence in accounting education.

Design/methodology/approach

Kolb's Learning Style Inventory and Hofstede's Value Survey Model for Young People were administered to 244 undergraduate students studying accounting in Japanese, Australian and Belgian universities.

Findings

The outcome of this research revealed that the student groups from Australia and Belgium tended to be more individualistic in their learning and were more willing to learn by doing, while Japanese students do not prefer to learn by doing, but prefer learning by watching.

Originality/value

The results might be of interest to accounting educators to assist them with the smooth introduction of the International Education Standards (IES) by the International Federation of Accountants (IFAC) and the International Accounting Education Standard Board (IAESB).

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Article
Publication date: 1 October 2008

L. Stainbank and G. Ramatho

Investigations into professional accountancy education gathered impetus with the publication of The impact of globalisation on accountancy education by Karreman in 2002…

Abstract

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.

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Article
Publication date: 1 April 2005

P.L. Wessels

Information technology can be seen as one of the key drivers in a changing business environment as it is integrated into almost all aspects of business. All the research…

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1977

Abstract

Information technology can be seen as one of the key drivers in a changing business environment as it is integrated into almost all aspects of business. All the research investigating the skills and abilities that a professional accountant will need in future emphasises the importance of understanding and being competent in the use of information technology. Whether professional accountants function as financial managers within a specific organisation, act as independent evaluators of an organisation, financial information and systems, or act as consultants advising organisations, they will have to interact with and be knowledgeable about information technology to enable them to perform their jobs competently. The purpose of this article is to identify which information and communication technology (ICT) skills are critical for professional accountants who wish to be competent in the current and future working environment. A literature review was conducted of research by various professional accountancy bodies and other stakeholders to determine: the competence that future professional accountants will need; and the impact of the changing environment on the curricula set by professional accounting bodies. The article concludes with a description of the ICT skills required by professional accountants in order to be competent in today’s work environment. The article concludes with a discussion of the ICT skills that professional accountants must be competent in using.

Details

Meditari Accountancy Research, vol. 13 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

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Book part
Publication date: 17 April 2018

Emilio Boulianne and S. Leanne Keddie

This study explores how Canadian CPAs (Chartered Professional Accountants) are trained in sustainability. The main research questions are: What place should sustainability…

Abstract

Purpose

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?

Methodology/approach

Content analysis and interviews.

Findings

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.

Research limitations

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.

Originality/value

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.

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