Faculty perspectives on international accounting topics |
| |
Authors: | Paul Ashcroft Gia Chevis L. Murphy Smith |
| |
Affiliation: | a School of Accounting, Missouri State University, Springfield, Missouri 65897, United States b Department of Accounting and Business Law, Baylor University, Waco, Texas 76798, United States c Department of Accounting, Texas A & M University, College Station, Texas 77843-4353, United States |
| |
Abstract: | Given the increasing globalization of business, including the widening acceptance of International Financial Reporting Standards (IFRS) in the capital markets, the international dimension is of great importance to the accounting profession. The international accounting course plays a key role in the accounting curriculum in providing students with information about this critical area of accounting. This study examines the relative importance of various international accounting topics through a survey of members of the American Accounting Association's International Accounting Section. Results are compared with those of prior studies in order to determine whether and to what extent perspectives have changed over time. The findings should be helpful for faculty designing or updating an international accounting course or curriculum or desiring to integrate international issues into various accounting courses. They should also help practitioners identify with which areas their new hires are likely to be more familiar. |
| |
Keywords: | |
本文献已被 ScienceDirect 等数据库收录! |
|