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Apr 11, 2011
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IAESB Welcomes Completion of Research Intended To Inform Its Standard-Setting Agenda
The International Accounting Education Standards Board (IAESB) is pleased to announce the completion of four International Association for Accounting and Education Research (IAAER)/Association of Chartered Certified Accountants (ACCA) research projects, which will inform its standard-setting agenda in the area of professional accountancy education. A summary of the research, Informing the International Accounting Education Standards Board: A Summary of IAAER/ACCA Research Projects, is now available on the IAESB website.
The call for proposals, issued in late 2008 by the IAAER, considered research directed at developing theory and evidence to inform the IAESB’s standard-setting agenda. Research projects with international relevance and a multidisciplinary approach were particularly encouraged. From the 29 proposals submitted, four were selected for research grants, funded by the ACCA:
- Access to Continuing Professional Development Opportunities and Resources to Assist Professional Accountants to Meet Their Commitment to Life Long Learning: Evidence from the Asia Pacific Region, Paul De Lange, Beverley Jackling, and Themin Suwardy. This team is from RMIT University (Australia), Victoria University (Australia), and Singapore Management University (Singapore).
- Does Education and Training in Ethics Affect the Ethical Awareness of Practicing Accountants?, Ervin L. Black, F. Greg Burton, Salvador Ruiz-de-Chavez, Sam Hardy, Lee H. Radebaugh, Edson Luiz Riccio, and Kevin D. Stocks. This North and South American team represents Brigham Young University (USA), the Mexican Association of Accounting and Business Faculty (Mexico), and the University of São Paulo (Brazil).
- Searching for Good Practice in the Development and Assessment of Non-Technical Skills in Accountancy Trainees – A Global Study, Elizabeth Gammie, Erica Cargill, and Susan Hamilton from The Robert Gordon University (UK).
- IES Compliance and the Knowledge, Skills and Values of IES 2, 3 and 4, Louise Crawford, Christine Helliar, Elizabeth Monk, Maria Mina, Claudio Teodori, Monica Veneziani, Simeon Wanyama, and Khalid Falgi. These team members represent the University of Dundee (UK), Universita degli Studi di Brescia (Italy), and Uganda Martyrs University (Uganda).
“IAAER is pleased to have developed and administered a program of research projects to inform the IAESB,” said Gary L. Sundem, IAAER President. “Some academic research is criticized for its lack of immediate applicability, but these projects provide direct and timely information that is useful for the setting of international education standards. We are grateful for the financial support of the ACCA that made this research program possible, and appreciate the efforts of the individuals on the four research teams and the support provided by their universities.”
“The results of the four projects have provided the IAESB with valuable insight for our standard-setting work and our current project, revision of the International Education Standards,” Mark Allison, IAESB Chair, noted. “We are also very encouraged that IAAER is supporting further research, and that the ACCA has agreed to fund a second round of projects to inform the IAESB, with three projects currently underway in that program.”
About the IAESB
The IAESB develops education standards, guidance, and information papers for use by IFAC member bodies under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAESB, and the IAESB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAESB are facilitated by IFAC.
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 164 members and associates in 125 countries and jurisdictions, representing approximately 2.5 million accountants in public practice, education, government service, industry, and commerce.