e-journal

Japanese accounting academics’ perceptions on the global convergence of accounting education in Japan

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Purpose – The purpose of this paper is to report the findings of a survey on the perception of the
globalisation of accounting education among academics teaching at tertiary schools in Japan.With the
acceleration of globalism in accounting education, the aim of this exploratory research is to investigate
the perceptions of Japanese academics toward this global convergence.
Design/methodology/approach – The sample was collected from accounting educators who were
teaching at the undergraduate and postgraduate level of the tertiary institutes in Japan. The subjects
chosen for the survey were 300 members of the Japanese Accounting Association ( JAA) and were
randomly selected from the 2010 JAA Members’ Directory. A total of 87 responses were received
producing an effective response rate of 29 per cent.
Findings – The analysis of this study found that the majority of Japanese accounting academics’
believed that the International Education Standards had no substantial effect on accounting education.
Further it was found that most of the academics did not know how they could confront these obstacles
to achieve global convergence, although they were aware of the impediments.
Research limitations – This study failed to portray any possible suggestions or solutions on how to
improve future accounting education. Also the sample size was not large enough to generalise the findings.
Finally, this study simply used the samples collected from the one single nation of Japan.
Practical implications – The findings will provide a positive direction for standard setters,
policy makers and regulatory authorities on how they should proceed in both the design of
their promotion strategies and on how to address obstacles that have arisen according to these
perceptions.
Originality/value – The primary strength of this study was the fact that it was the first study in the
literature to shed light on the perceptions of accounting academics in Japan on the global convergence
of accounting education.

Keywords International Education Standards (IES) for professional accountants,Accounting education, Japan

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Informasi Detail

Judul Seri

Asian Review of Accounting

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Asian Review of Accounting Vol. 21 No. 3, 2013 pp. 180-204

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PENDIDIKAN

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

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