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Global convergence of accounting education: an exploratory study of the perceptions of accounting academics in Australia and Japan

Sugahara, Satoshi and Watty, Kim 2016, Global convergence of accounting education: an exploratory study of the perceptions of accounting academics in Australia and Japan, Asian review of accounting, vol. 24, no. 3, pp. 254-273, doi: 10.1108/ARA-01-2014-0009.

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Title Global convergence of accounting education: an exploratory study of the perceptions of accounting academics in Australia and Japan
Author(s) Sugahara, Satoshi
Watty, Kim
Journal name Asian review of accounting
Volume number 24
Issue number 3
Start page 254
End page 273
Total pages 20
Publisher Emerald Group Publishing
Place of publication Bingley, Eng.
Publication date 2016
ISSN 1321-7348
1758-8863
Summary Purpose - The purpose of this paper is to investigate the overall perceptions of accounting academics from Japan and Australia about global convergence of accounting education; and their beliefs about the contextual factors affecting the goal of global convergence.
Design/methodology/approach - The sample of this research was collected via a questionnaire based survey of accounting academics who were teaching at the undergraduate and postgraduate level in tertiary institutes in Japan and Australia. This study adapted the questionnaire originally used by Sugahara (2013) to extend the survey of accounting academics in Japan, to accounting academics in Australia. The questionnaire administered in this research asked their overall perceptions regarding the convergence of accounting education and associated contextual factors.
Findings - Findings reveal some similarities and differences across contextual factors that influence academic perceptions about global convergence. Further the authors identify a link between academic position and respondent views of global convergence.
Originality/value - The findings of this cross-country study provide insights for the International Accounting Education Standards Boards (IAESB) about the views of a key stakeholder group, accounting academics. Further the authors recommend the development of a communications strategy that targets accounting academics, and better explains the work of the IAESB and the intended value of global convergence using IES.
Language eng
DOI 10.1108/ARA-01-2014-0009
Field of Research 1501 Accounting, Auditing And Accountability
Socio Economic Objective 0 Not Applicable
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2016, Emerald Group Publishing Limited
Persistent URL http://hdl.handle.net/10536/DRO/DU:30091653

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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