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A comparative review of the need for accounting education change in selected countries
Author(s)
Date Issued
2014
Publisher
Bingley : Emerald Group Publishing Ltd.
ISSN
1085-4622
Citation
Advances in Accounting Education: Teaching and Curriculum Innovations. 2014. Vol. 15, p. 103-123.
Description
21 pages
Type
Peer Reviewed Journal Article
Abstract
This chapter reviews the need for accounting education change in selected countries to determine whether commonalities exist. Beginning with the need for accounting education change in the United States and the promotion and acknowledgment of the Accounting Education Change Commission (AECC) initiatives in that country, the chapter proceeds to examine the accounting education reforms in three selected English-speaking countries with developed accounting systems. I find that in these selected countries, the emphasis, like the United States, was also on the nurturing of generic skills as opposed to acquiring just technical knowledge. These countries were leaning toward implementation of changes based on the philosophy of the AECC initiatives, although some were initiated prior to the formation of AECC. Hence, for any accounting education change in developing countries, these initiatives are highly recommended as a basis for accounting curriculum development and pedagogical considerations.
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T.Y.Chen_AAE2014v15.pdf
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Format
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