TY - JOUR
T1 - Global compliance by international accounting education guidelines
AU - Needles, Belverd E.
AU - Kantor, Jeffrey
AU - Shoenthali, Edward R.
PY - 1992/9/1
Y1 - 1992/9/1
N2 - The International Accounting Education Guidelines (IAEG) of the International Federation of Accountants (IFAC) issued since 1982 specify the components for the professional preparation to become a qualified accountant. This paper presents the results of a survey of compliance conducted in fifty-four countries outside the USA with International Accounting Education Guidelines (IAEG), as issued by the International Federation of Accountants (IFAC). Its purpose is to provide a benchmark measure of compliance for current assessment of accounting education, and for reference in future studies. This study is the first attempt to examine compliance with IAEGs in all sectors of the world in which IFAC has members. The paper is divided into the following sections: international accounting education guidelines; survey questions; methodology; results; effectiveness of the guidelines, and summary and conclusions.
AB - The International Accounting Education Guidelines (IAEG) of the International Federation of Accountants (IFAC) issued since 1982 specify the components for the professional preparation to become a qualified accountant. This paper presents the results of a survey of compliance conducted in fifty-four countries outside the USA with International Accounting Education Guidelines (IAEG), as issued by the International Federation of Accountants (IFAC). Its purpose is to provide a benchmark measure of compliance for current assessment of accounting education, and for reference in future studies. This study is the first attempt to examine compliance with IAEGs in all sectors of the world in which IFAC has members. The paper is divided into the following sections: international accounting education guidelines; survey questions; methodology; results; effectiveness of the guidelines, and summary and conclusions.
UR - http://www.scopus.com/inward/record.url?scp=84963428994&partnerID=8YFLogxK
U2 - 10.1080/09639289200000033
DO - 10.1080/09639289200000033
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AN - SCOPUS:84963428994
SN - 0963-9284
VL - 1
SP - 211
EP - 224
JO - Accounting Education
JF - Accounting Education
IS - 3
ER -