Examining the Current Status of International Education Standards Compliance in ASEAN Countries
This study examined the IES compliance behaviour of IFAC members from the Association of South East Asian Nations (ASEAN) countries after ten years of International Education Standards (IES) implementation. The content analysis approach was employed. Data were collected from IFAC’s Member Complia...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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UUM PRESS
2017-01-01
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| Series: | Journal of Business Management and Accounting |
| Subjects: | |
| Online Access: | https://e-journal.uum.edu.my/index.php/jbma/article/view/8823 |
| _version_ | 1797627385699368960 |
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| author | Rohana @ Norliza Yusof Abdul Halim Abdul Majid |
| author_facet | Rohana @ Norliza Yusof Abdul Halim Abdul Majid |
| author_sort | Rohana @ Norliza Yusof |
| collection | DOAJ |
| description |
This study examined the IES compliance behaviour of IFAC members from the Association of South East Asian Nations (ASEAN) countries after ten years of International Education Standards (IES) implementation. The content analysis approach was employed. Data were collected from IFAC’s Member Compliance Program and websites of member bodies from ASEAN countries. Findings show that only three out of ten IFAC member bodies from ASEAN fully complied with the pre-qualifications standards of accounting education programme. Noncompliance are mainly in the content of accounting education programme specifically IT competences in IES 2 and the mentoring aspects in IES 5. This study recommends sustainable monitoring and supervision of IES implementation and compliance to achieve the intended IFAC IES objectives. Collaborative arrangements between universities regarding capacity building for academic staff, implementation of adequate accounting curricula and potentially joint degree programs could be put in place to push for IES full compliance among ASEAN countries to reduce regional accounting education differences while encouraging accountants’ mobility within the region
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| first_indexed | 2024-03-11T10:23:25Z |
| format | Article |
| id | doaj.art-29b5876befee4c249e194bcc26af1a4f |
| institution | Directory Open Access Journal |
| issn | 2231-9298 2636-9249 |
| language | English |
| last_indexed | 2024-03-11T10:23:25Z |
| publishDate | 2017-01-01 |
| publisher | UUM PRESS |
| record_format | Article |
| series | Journal of Business Management and Accounting |
| spelling | doaj.art-29b5876befee4c249e194bcc26af1a4f2023-11-16T03:12:28ZengUUM PRESSJournal of Business Management and Accounting2231-92982636-92492017-01-017110.32890/jbma2017.7.1.8823Examining the Current Status of International Education Standards Compliance in ASEAN CountriesRohana @ Norliza Yusof0Abdul Halim Abdul Majid1Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Sintok, Kedah, MalaysiaSchool of Business Management, College of Business, Universiti Utara Malaysia, Sintok, Kedah, Malaysia This study examined the IES compliance behaviour of IFAC members from the Association of South East Asian Nations (ASEAN) countries after ten years of International Education Standards (IES) implementation. The content analysis approach was employed. Data were collected from IFAC’s Member Compliance Program and websites of member bodies from ASEAN countries. Findings show that only three out of ten IFAC member bodies from ASEAN fully complied with the pre-qualifications standards of accounting education programme. Noncompliance are mainly in the content of accounting education programme specifically IT competences in IES 2 and the mentoring aspects in IES 5. This study recommends sustainable monitoring and supervision of IES implementation and compliance to achieve the intended IFAC IES objectives. Collaborative arrangements between universities regarding capacity building for academic staff, implementation of adequate accounting curricula and potentially joint degree programs could be put in place to push for IES full compliance among ASEAN countries to reduce regional accounting education differences while encouraging accountants’ mobility within the region https://e-journal.uum.edu.my/index.php/jbma/article/view/8823ASEANIFACIESaccounting educationmobilitycompliance |
| spellingShingle | Rohana @ Norliza Yusof Abdul Halim Abdul Majid Examining the Current Status of International Education Standards Compliance in ASEAN Countries Journal of Business Management and Accounting ASEAN IFAC IES accounting education mobility compliance |
| title | Examining the Current Status of International Education Standards Compliance in ASEAN Countries |
| title_full | Examining the Current Status of International Education Standards Compliance in ASEAN Countries |
| title_fullStr | Examining the Current Status of International Education Standards Compliance in ASEAN Countries |
| title_full_unstemmed | Examining the Current Status of International Education Standards Compliance in ASEAN Countries |
| title_short | Examining the Current Status of International Education Standards Compliance in ASEAN Countries |
| title_sort | examining the current status of international education standards compliance in asean countries |
| topic | ASEAN IFAC IES accounting education mobility compliance |
| url | https://e-journal.uum.edu.my/index.php/jbma/article/view/8823 |
| work_keys_str_mv | AT rohananorlizayusof examiningthecurrentstatusofinternationaleducationstandardscomplianceinaseancountries AT abdulhalimabdulmajid examiningthecurrentstatusofinternationaleducationstandardscomplianceinaseancountries |