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article abstract

    “The International Accounting Education Standards Board: I...
    article abstract posted September 6, 2012 by AAA HQ, last edited November 6, 2012 by Judy Cothern 
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    title:
    “The International Accounting Education Standards Board: Influencing Global Accounting Education”
    author(s):
    David McPeak, Karen V. Pincus, and Gary L. Sundem
    journal:
    Issues in Accounting Education
    abstract:
    ABSTRACT: The purpose of this paper is to make readers aware of Accounting
    Education Standards (IESs), which are developed by the International Accounting
    Education Standards Board (IAESB). These standards are influencing accounting
    education and training worldwide. Less than a decade old, the IESs are enforced through
    the member bodies of the International Federation of Accountants (IFAC) and
    professional accountancy organizations throughout the world. The goal of the IESs is
    to ensure that economic decision makers can rely on the competence of professional
    accountants regardless of the country where the accountants received their education
    and training.
    Differing cultures, languages, and social, educational, and legal systems pose a
    challenge for developing a globally applicable set of international accounting education
    standards. Accounting educators can help the IAESB meet this challenge by responding
    to IAESB exposure drafts, undertaking research relevant to issues being addressed by
    the IAESB, becoming directly involved in the standard-setting process, and using IAESB
    standards, practice statements, information papers, and other information on the
    education and training of professional accountants in developing, assessing, and
    evolving accounting education programs.
    
    year:
    2012
    volume:
    Vol. 27, No. 3
    issue:
    August 2012
    pages:
    pp. 743—750
    notes:
    Free access to the complete article in this post will end on November 6, 2012.