This paper is directed towards developing a better understanding of the current state of accounting education in various jurisdictions across the globe. In particular, the research aims to understand the context within which the International Federation of Accountants’ (IFAC) member bodies endeavour to meet their IFAC membership obligations. The research employs a review of IFAC’s Compliance Programme documentation and professional body websites to understand accounting education programmes for Initial Professional Development (IPD) and to evaluate the disclosed extent of compliance with International Education Standards (IES). The paper argues that IFAC should monitor compliance of member bodies to ensure its continuing legitimacy as an international regulator and that professional bodies seek membership and commit to compliance with IESs to establish legitimacy in society. The main findings from this research should be useful for IFAC and the International Accounting Education Standards Board (IAESB) in developing and monitoring compliance with IESs in the future.

IFAC Member Body Compliance with International Education Standards

TEODORI, Claudio;VENEZIANI, Monica;
2011-01-01

Abstract

This paper is directed towards developing a better understanding of the current state of accounting education in various jurisdictions across the globe. In particular, the research aims to understand the context within which the International Federation of Accountants’ (IFAC) member bodies endeavour to meet their IFAC membership obligations. The research employs a review of IFAC’s Compliance Programme documentation and professional body websites to understand accounting education programmes for Initial Professional Development (IPD) and to evaluate the disclosed extent of compliance with International Education Standards (IES). The paper argues that IFAC should monitor compliance of member bodies to ensure its continuing legitimacy as an international regulator and that professional bodies seek membership and commit to compliance with IESs to establish legitimacy in society. The main findings from this research should be useful for IFAC and the International Accounting Education Standards Board (IAESB) in developing and monitoring compliance with IESs in the future.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11379/177503
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