International Accounting Education: A Survey of University Courses in the UK

International accounting education in the UK

“…This is done in Table 3, which compares the results of the present study with Gray and Roberts (1984) and also with two fairly recent surveys carried out in the US by Stout and Schweikart (1989) and Sherman (1987).3 Such a comparison indicates that a similar proportion of institutions offer international accounting courses in the two countries. However, when the figures are broken down into postgraduate and undergraduate courses, it is clear that some quite significant differences emerge.…”

“…While it proved impossible to check for the existence of any nonresponse bias this is unlikely to be a serious problem. Not only was the response rate high but, for purposes of comparisons between universities and polytechnics or between this survey and the Gray and Roberts (1984) survey, it should be noted that the response rates are very similar (i.e. 85%, 80% and 84% respectively).…”

“…3. To compare the current provision of international accounting courses in the UK with the situation existing: in the UK in 1981 (Gray and Roberts, 1984); and in the USA.…”

“…For this purpose, no distinction has been made between undergraduate and postgraduate courses. Although the results of the US studies, which were carried out in a time period close to the Gray and Roberts (1984) study, were reported in some detail (each had 17 categories of topics), the limitations of such a comparison should be noted. In particular, the US studies did not have a separate category for 'patterns of accounting development', perhaps because they did not cover this topic since they tend to be more practical than UK courses.…”

Faculty perspectives on international accounting topics

“…The most recent include the following: Huang and Mintz (1992), Conover, Salter, Price, (1994), Smith and Salter (1996), and Adhikari, Flanogan, Tondkar, (1999). Earlier studies include Burns (1979), Mintz (1980), Agami (1983), Gray and Roberts (1984), and Sherman (1987). Huang and Mintz (1992, hereafter HM) take a relatively broad approach.…”