The International Accounting Education
Standards Board (IAESB) has completed a research programme to help
with the revision of International Education Standards (IES).
In 2008, the International Association for
Accounting and Education Research (IAAER) selected four projects,
from 29 proposals, for its research directed at developing theory
and evidence to inform the IAESB’s standard-setting agenda.
The following research projects, funded by the
Association of Chartered Certified Accountants (ACCA), are now
complete:
- Access to Continuing Professional Development
Opportunities and Resources to Assist Professional Accountants to
Meet Their Commitment to Life Long Learning: Evidence from the Asia
Pacific Region; - Does Education and Training in Ethics Affect
the Ethical Awareness of Practicing Accountants; - Searching for Good Practice in the
Development and Assessment of Non-Technical Skills in Accountancy
Trainees – A Global Study; and - IES Compliance and the Knowledge, Skills and
Values of IES 2, 3 and 4.
“The results of the four projects have
provided the IAESB with valuable insight for our standard-setting
work and our current project, revision of IESs. We are also very
encouraged that IAAER is supporting further research, and that the
ACCA has agreed to fund a second round of projects to inform the
IAESB, with three projects currently underway in that programme”,
IAESB chair Mark Allison said.
