Accounting Education for the 21st Century

The Global Challenges

1st Edition - June 1, 1994

Editors: Jane O. Burns, Belverd E. Needles

eBook ISBN:

9 7 8 - 1 - 4 8 3 2 - 9 9 2 4 - 2

Accounting practice, whether in business or government, is more dynamic, more complex, and addresses a wider array of issues than it did as little as five years ago. Significant… Read more

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Accounting practice, whether in business or government, is more dynamic, more complex, and addresses a wider array of issues than it did as little as five years ago. Significant and rapid social, political, technological and economic changes are taking place in the world economy and it is increasingly recognised that accountants in all countries play a key role in the process of economic development.

Accounting education is undergoing a thorough review on a worldwide basis and major developments are taking place to produce quality accounting education that can keep pace with dramatic world change.

This book provides an up-to-date view of the state of accounting education throughout the world and focusses on the global challenges facing accounting education as we approch the millenium.

Section headings and selected papers: Introduction. Global Views of the Needs and Future of Accounting Education. The changing face of the profession - green ink fortified by vintage wine (P.D. Agars). The skills and competencies of accountants (M.C. Wells). Accounting Education in China and Russia. Accounting education in China (B.J. Cooper, Tang Yun Wei, L. Chow). Accounting practices and education in Russia and other republics of the CIS (A.J.H. Enthoven, J.V. Sokolov). Accounting Education in Developing Countries. Developments in Indonesian accountancy (K.K. Abdoelkadir, H. Yunus). The impact of accounting education on economic development in the Caribbean (R.A. Chaderton). Needs of accounting education in developing countries: an African case study (G. Olusegun Wallace, M. Pendlebury). Accounting Education in Developed Countries. Accounting education program for twenty-first century: a Canadian experiment (H. Jun Lin, Al Hunter). Implications for proposed changes in accounting education: the New Zealand experience (K.B. Walker, L.A. McClelland). Instructional Innovations in Accounting Education. Some exploratory applications of suggestive accelerated learning and teaching (SALT) in accounting education (K. Anyane-Ntow). Experimental learning theory: an application with individualized problems on foreign currency restatement (O. Duangploy, G.W. Owings). Open learning for accountancy education (M.G. Harvey, A.L. Rose, S. Wellings). Performance Evaluation. UNT accounting change program evaluation: empirical examination of baseline competencies (F.A. Bayer et al.). Cognitive complexity and accounting education (R.L. Hurt). Ethics and Professionalism in Accounting Education. Integrating ethics into financial management courses: a role play approach (K.M. Brown). Integration of ethics into tertiary accounting programmes in New Zealand and Australia (I. Chua, M.H.B. Perera, M.R. Mathews). International Accounting Standards. IASC and globalization: can the problem of non-compliance be overcome? (F.K. AlNajjar). How are accounting standards justified? An Anglo-American perspective (M.J. Mumford). Further Issues in Accounting Education. Accounting education changes for the future (D. Bandy). Multi-entry multi-exit accounting education (J. McLachlan, V. Wood).