Accounting Perspectives on Factors Affecting International Education Standards


  • ADEL ALMASARWAH Assistant Professor, Accounting Department, Georgia College and State University
  • Nizar Alsharari Associate Professor/ Accounting Department, Jackson State University
  • Ouadie Akaaboune Associate Professor/ Accounting Department, Sam Houston State University
  • Assyad Al-Wreikat Assistant Professor/ Accounting Department, Frostburg State University


This paper aims to investigate perceptions regarding the determinants of International Accounting Education. With the increasing pace of globalization in accounting education, this study focuses on the perceptions of accounting and business academics regarding the international convergence of standards. This study employs a quantitative research analysis approach rooted in positivism. Data was gathered through a survey administered to students, educators, and professionals working in accounting and finance departments across universities in eight countries. The data analysis revealed that a significant portion of accounting academics in our sample believe that the International Accounting Education Standards (IAES) have had limited impact on the execution of accounting education. Additionally, the study highlights that while most respondents were familiar with the challenges to achieving global convergence, they remained uncertain about how to address the perceived obstacles. The outcomes of this study offer valuable insights to standard setters, policy makers, and regulatory bodies, guiding them in shaping their strategies for promotion and addressing potential barriers. This research presents a noteworthy contribution to the study of global accounting education convergence, as it delves into and reports the perspectives of accounting academics. This not only encourages further investigation in other national and cultural contexts but also provides a more comprehensive understanding of the effects of globalization on accounting education and practice.




How to Cite

Accounting Perspectives on Factors Affecting International Education Standards. (2023). The Accounting Educators’ Journal, 33.