Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

Abstract

The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse regarding the IES by identifying and analysing articles in accounting publications. Two research questions were formulated to explore the topics in the publications and the opinions expressed towards the IES. Several electronic databases were used to access the articles and a content analysis approach was used to examine 110 articles published in English during the period from January 2003 to August 2011. The relatively small number of publications addressing the IES is surprising and possible reasons for this are discussed. The majority present a positive picture of the IES, however the analysis highlights key themes in mixed opinion and more critical articles and also reviews the challenges to IES implementation that are dominant in the discourse. The findings of this study suggest further discussion and professional debate of issues surrounding the accounting IES is needed. Reflection on the discourse can inform further implementation of the international standards in accounting and also developments in international education standards for other professions.

Keywords:

• International Education Standards for professional accountants (IES)
• accounting education
• content analysis

Acknowledgements

The authors are grateful for the research fund KAKENHI 23730461 provided by the Japan Society for the Promotion of Sciences (JSPS).

Notes

McPeak, Pincus and Sundem (2012), for instance, pointed out that the IAESB calls for support from academic research to obtain a solid base of empirical evidence in the standards-setting process.