This paper aims to: (i) understand the context within which IFAC member bodies endeavour to meet their IFAC membership obligations; (ii) the extent to which the IES knowledge, skills and values of IES 2, 3 and 4 have been incorporated into accounting programmes that are delivered and assessed by organisations responsible for delivering professional accounting education and training in different countries; (iii) the teaching methods used in the training of accountants; and (iv) who has responsibility for teaching IES 2, 3 and 4. The research employs two methods to gather evidence: (1) a review of IFAC’s Compliance Programme documentation and professional body websites to understand the context of accounting education and to evaluate the disclosed extent of IES compliance; and (2) a questionnaire survey to gather evidence about the extent to which accounting education incorporates IES 2, 3 and 4 requirements. The main findings from the two strands of research should be useful for IFAC and the IAESB in developing and monitoring compliance with IESs in the future.
The Awareness and Impact of International Accounting Education Standards
TEODORI, Claudio;VENEZIANI, Monica;
2010-01-01
Abstract
This paper aims to: (i) understand the context within which IFAC member bodies endeavour to meet their IFAC membership obligations; (ii) the extent to which the IES knowledge, skills and values of IES 2, 3 and 4 have been incorporated into accounting programmes that are delivered and assessed by organisations responsible for delivering professional accounting education and training in different countries; (iii) the teaching methods used in the training of accountants; and (iv) who has responsibility for teaching IES 2, 3 and 4. The research employs two methods to gather evidence: (1) a review of IFAC’s Compliance Programme documentation and professional body websites to understand the context of accounting education and to evaluate the disclosed extent of IES compliance; and (2) a questionnaire survey to gather evidence about the extent to which accounting education incorporates IES 2, 3 and 4 requirements. The main findings from the two strands of research should be useful for IFAC and the IAESB in developing and monitoring compliance with IESs in the future.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
