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Direct linkDellaportas, Steven – Accounting Education, 2015
This essay adopts an interpretive methodology of relevant literature to explore the limitations of accounting education when it is taught purely as a technical practice. The essay proceeds from the assumption that conventional accounting education is captured by a positivistic neo-classical model of decision-making that draws on economic rationale…
Descriptors: Accounting, Teaching Methods, Conventional Instruction, Models
Tan, Aldys; Chatterjee, Bikram; Bolt, Susan – Accounting Education, 2014
International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US…
Descriptors: Foreign Countries, Comparative Education, Accounting, Standards
