Integrating international financial reporting standards into the accounting and auditing curriculum of The university of Finance and Marketing
Main Article Content
Abstract
The objective of the study is to review the process of integrating international financial reporting standards (IFRS) into the accounting and auditing curriculum of the University of Finance and Marketing and assess the awareness of lecturers and students of the Faculty of Accounting and Auditing (FAA) on this issue, and the paper also analyzes the resources required for IFRS integration into the Accounting and Auditing training program.
The study used the interview method with the questionnaire built on the CIF framework and previous research, which evaluated factors that impact the integration of IFRS into the training program, including IFRS integrated stage, teaching methodology, awareness of barriers, and external organizations. The research sample consisted of 32 lecturers and 142 students from UFM’s accounting and auditing department. Research results and policy implications are formed based on
elements of the CIF background theory
Article Details
Keywords
Curriculum, Accounting and Auditing, IFRS, CIF framework
References
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Ball, DL & Cohen, DK. 2000. ‘Challenges of improving instruction: a view from the classroom’, in T Duggan and M Holmes (eds), Closing the gap. Council for Basic Education, Washington, DC, pp. 28-38
Barnett, R & Coate, K. 2005. Engaging the curriculum in higher education, The Society for Research Into Higher Education, McGraw-Hill Education, Maidenhead, Berkshire, England
Biggs, J. B. 2003. Teaching for Quality Learning at University. Society for Research into Higher Education & Open University Press.
Biggs, J. B., & Biggs, J. B. 1989. Higher Education Research & Development Approaches to the Enhancement of Tertiary Teaching Approaches to the Enhancement of Tertiary Teaching, (March 2015), 37–41.
Bui, B., & Porter, B. 2010. Accounting Education: An International The Expectation-Performance Gap in Accounting Education: An Exploratory Study The Expectation-Performance Gap in Accounting Education: An Exploratory Study, (March 2013), 37–41. https://doi.org/10.1080/09639280902875556
Carr, S., & Mathews, M. R. 2004. Accounting curriculum change and iterative programme development : a case study Accounting curriculum change and iterative programme development: a case study, 9284 (December). https://doi.org/10.1080/0963928042000310814
Coetzee, S. A., & Schmulian, A. 2012. A Critical Analysis of the Pedagogical Approach Employed in an Introductory Course to IFRS, 27(1), 83–100. https://doi.org/10.2308/iace-10220
Çürük.T, Doğan.Z. 2002. Muhasebe ders ve içeriklerinin verilme düzeyleri konusunda işletmelerin üniversitelerden taleplerinin tespitine ilişkin bir araştırma Dokuz Eylül Üniversitesi İİBF Dergisi, 17 (1) (2002), pp. 107-126
Feiter, L.D., Vonk, H., & Akker, J.V. 1995. Towards more effective science teacher development in Southern Africa.
Fuller, A. 2007. Learning in Communities of Practice, Routledge, London. Hargreaves, D. H., & Hopkins, D. 1991.The Empowered School:The Management and Practice of Development
Planning. London: Cassell Educational Limited. https://doi.org/10.1080/0924345930040305
Hilton, S. R., & Johnstone, N. 2013. The IFRS transition and accounting education: A Canadian perspective post-transition. Issues in Accounting Education, 28(2), 253–261. https://doi.org/10.2308/iace-50366
Hodgdon, C., Hughes, S. B., & Street, D. L. 2011. Framework-based Teaching of IFRS Judgements,
(December 2014), 37–41. https://doi.org/10.1080/09639284.2011.589587
Howieson, B. 2003. Accounting practice in the new millennium : is accounting education ready to meet the challenge? (Vol. 35). https://doi.org/10.1016/S0890-8389(03)00004-0
IFRS. 2019. IFRS in your pocket 2019. Deloitte.
Jackling, B., Lange, P. A. De, & Natoli, R. 2013. Transitioning to IFRS in Australian Classrooms: Impact on Teaching Approaches, 28(2), 263–275. https://doi.org/10.2308/iace-50358
KPMG. 2011. KPMG-AAA2011Survey, viewed12March2013,
Kutluk, F. A., Donmez, A., Utku, B. D., & Erdogan, M. 2012. Expectation of Accounting Professionals From Accounting Education: An Antalya Research. Procedia - Social and Behavioral Sciences, 62, 418–423. https://doi.org/10.1016/j.sbspro.2012.09.068
Penuel, W. R., Fishman, B. J., Yamaguchi, R., & Gallagher, L. P. 2007. What Makes Professional Development Effective? Strategies That Foster Curriculum Implementation. American Educational Research Journal, 44. https://doi.org/10.3102/0002831207308221
Pintó, R., Couso, D., & Gutierrez, R. 2005. Using Research on Teachers ’ Transformations of Innovations to Inform Teacher Education. The Case of Energy Degradation. https://doi.org/10.1002/sce.20042
Porter, AC, Garet, MS, Desimone, LM & Birman, BF. 2003. ‘Providing effective professional development: lessons from the Eisenhower Program’, Science Educator, vol. 12, no. 1, pp. 23-40
Rebele, J. E. 2002. Accounting education’s uncertain environments : descriptions and implications for accounting programmes and accounting education research. Accounting Education, 11(October 2014), 37–41. https://doi.org/10.1080/09639280210153245
Rogan, J. M., & Grayson, D. J. 2003. Towards a theory of curriculum implementation with particular reference to science education in developing countries. International Journal of Science Education, 25(10), 1171–1204.
Singer, R. A. 2012. How to Integrate International. American Journal of Business Education, 5(3), 287–292.
Smylie,M.A.1997.FromBureaucraticControltoBuildingHumanCapital :TheImportanceofTeacherLearning in Education Reform. Arts Education Policy Review, 99. https://doi.org/10.1080/10632919709600769
Wolf, P & Hughes, JC. 2007. Curriculum development in higher education: faculty-driven processes and practices. Jossey-Bass Inc Pub, Wiley, United States
Yildiz, F., Durak, G. 2011. In the area of accounting education in universities BSNL Activity Expectations of Small and Medium-sized Enterprises. 49: 37-47