Int. J. of Accounting and Finance   »   2013 Vol.4, No.2

 

 

Title: The agreement process for implementing the International Education Standards for Accounting among Japanese accounting academics: a grounded theory approach

 

Authors: Satoshi Sugahara; Gregory Boland

 

Addresses:
Faculty of Commerce Sciences, Hiroshima Shudo University, Asaminami-ku, Hiroshima, Japan
School of Business and Government, University of Canberra, Canberra ACT 2601, Australia

 

Abstract: The major purpose of this paper was to research the process and extent to which Japanese accounting academics agree to incorporate the International Educational Standards for Professional Accountants (IESs) into their curriculum. This study applied grounded theory in order to generate a theory that could explain which driver/s Japanese accounting academics perceive as important in influencing their agreement for the IESs implementation. The findings of this study indicate that accounting academics in Japan have not yet reached a consensus on the successful integration of the IESs into their domestic accounting education system, especially at the undergraduate level. As a subsequent outcome, suggestions and recommendations on how to successfully incorporate the IESs into their undergraduate programmes were composed, followed by referring several limitations and further possibilities of the extended research.

 

Keywords: International Educational Standards for Professional Accountants; IESs; accounting education; grounded theory; Japan; higher education.

 

DOI: 10.1504/IJAF.2013.057531

 

Int. J. of Accounting and Finance, 2013 Vol.4, No.2, pp.168 - 189

 

Submission date: 10 Oct 2012
Date of acceptance: 11 May 2013
Available online: 07 Nov 2013

 

 

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