Internationalizing accounting education through an integration approach: A survey of U.S. schools

Tondkar, Rasoul H.; Flanigan, Mary A.; Adhikari, Ajay; Hora, Judith A.

doi:10.1016/s0020-7063(98)80006-x

Cited by 8 publications

(5 citation statements)

References 6 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Efforts to achieve IAH have ranged from accounting education (AAA [1978, 19861;AECC [1990]) to the formation of the IASB in 1973(IASC [1983. Accounting education aims to establish grounds for international accounting proficiency, to provide knowledge for analyzing and comparing the financial statements of national and international firms, and to bridge accounting differences between nations (Sherman [1987]; Rezaee, Szendi, & Elmore [1997]; Tondkar, Flanigan, Adhikari, & Hora [1998]). IAH has been the major objective of the IASC.…”

Section: Discussionmentioning

confidence: 99%

Harmonization, Comparability, and Fair Value Accounting

Barlev

Haddad

2007

Journal of Accounting, Auditing & Finance

View full text Add to dashboard Cite

In this paper, we focus on the relationships between international accounting harmonization (IAH) and the paradigm of Fair Value Accounting (FVA). Accountants rely on the accounting concept of comparability in defining IAH and are in agreement that a set of internationally implemented Generally Accepted Accounting Principles (GAAP) is required for a "complete harmonization." We argue, however, that a second requirement4 common denominator for measuring, recording, and reporting business transactions, assets, liabilities, and equitieH's necessary to reach a state of a "complete IAH." We explain the logic behind the requirement of a common denominator and assert that I A H is feasible under the paradigm of FVA, but not under that of Historical Cost Accounting (HCA). This is true because the concept of fair value, but not historical cost, provides the common denominator necessary for a meaningful comparison of accounting data. We then argue that the paradigm of FVA acts as a catalyst in a harmonization cycle: FVA propels I A H and IAH provides more relevant information that may foster the eficiency of global markets, which improves the quality of the FVA figures. The authors acknowledge the helpful and constructive comments of an annonimous referee. Professor Barlev acknowledges financial support from the Krueger Center for Finance and the Accounting Center at the Hebrew University of Jerusalem, Israel.

show abstract

Section: Discussionmentioning

confidence: 99%

Harmonization, Comparability, and Fair Value Accounting

Barlev

Haddad

2007

Journal of Accounting, Auditing & Finance

View full text Add to dashboard Cite

show abstract

“…Dow and Feldmann (1997) Neumann (1992) suggests that research interests at the departmental level provide direction for the framework of courses offered, which is corroborated by Mayhew and Grunwald (2006), who find that faculty members are more likely to cover diversity in their classes when they perceive that their department is committed to diversity. The administration (department, business school, or university) likely plays a significant role in curriculum development by establishing course objectives and assessment, and determining paths to graduation, which therefore influence the discretionary class time available to instructors in an already overcrowded curriculum (Tondkar et al 1998;Adhikari et al 1999). …”

Section: Institutional Aspectsmentioning

confidence: 99%

Courseware on IFRS (A Must): A Strategic Review for B-Schools in India

Bhargava

2016

IRA-JEMS

View full text Add to dashboard Cite

<em>The present paper is a humble exercise on the strategic issues in the courseware<a title="" href="file:///C:/Users/SPub/Desktop/IRA%20August%20Issue%202016/IRAJEMS/IRAJEMS3.doc#_ftn1"><strong>[1]</strong></a> demanding attention of planners and operators of commerce/ accounting education in general and B Schools in particular in India. The paper briefly does include some expression on the realisation of the inclusion of imparting adequate knowledge on IFRS through right methods for product differentiation or brand building by the institutions as an essential ground for the strategy development. Therefore, the paper introduces a brief account of chronological developments and benefits of IFRS. In the main, the paper embodies a widely referred re view of strategic issues involved in implementing a courseware on IFRS with respect to curriculum impact, institutional aspects, professional thrust and the perception of the both the counter parts of the teaching – learning i.e. faculty and students leading to the challenges the managers and regulators of these institutes are faced with.</em><div><br clear="all" /><hr align="left" size="1" width="33%" /><div><p><a title="" href="file:///C:/Users/SPub/Desktop/IRA%20August%20Issue%202016/IRAJEMS/IRAJEMS3.doc#_ftnref1">[1]</a> Here the term courseware is considered as a wider term against the usual connotation of curriculum or course design.</p></div></div>

show abstract

“…Gray and Roberts (1984) used a similar approach in the United Kingdom. Burns's (1979) ideas were adopted in a number of studies where an integrated approach was proposed as an alternative to complete separation of international accounting courses, particularly by Mintz (1980); Cohen, Pant, and Sharp (1991); Tondkar, Flanigan, Adhikari, and Hora (1998); and Adhikari et al (1999) in the United States and Adams and Roberts (1994) in the United Kingdom. Typical respondents in these studies were faculty members from various universities.…”

Section: Journal Of Studies In International Educationmentioning

confidence: 99%

A Micro-Level Approach to Internationalising the Accounting Curriculum

Cobbin¹,

Lee²

2002

Journal of Studies in International Education

View full text Add to dashboard Cite

This article documents groundwork for initiatives to enhance the international characteristics of the discipline of Accounting as taught within the University of Melbourne.A strong commitment to the notion of international curricula pervades much of the vision of the university, and strengthening the international dimension of the curriculum is identified as one of the means to achieve this end.Accounting is used as the practical context for the project, and the curriculum analysis suggests the discipline lends itself readily to internationalisation with respect to Management Accounting and Information Systems, but Financial Accounting and Audit & Assurance Services are not so straightforward.The study revisits the accounting curriculum at the micro level and challenges the reader to rethink the notion of an international curriculum by drawing on curriculum content and pedagogical processes with a view to producing a curriculum that has a greater international complexion.

show abstract

Internationalizing accounting education through an integration approach: A survey of U.S. schools

Cited by 8 publications

References 6 publications

Harmonization, Comparability, and Fair Value Accounting

Harmonization, Comparability, and Fair Value Accounting

Courseware on IFRS (A Must): A Strategic Review for B-Schools in India

A Micro-Level Approach to Internationalising the Accounting Curriculum

Contact Info

Product

Resources

About