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Continuing Professional Development in the Accounting Profession: Practices and Perceptions from the Asia Pacific Region
Citation
De Lange, P and Jackling, B and Suwardy, T, Continuing Professional Development in the Accounting Profession: Practices and Perceptions from the Asia Pacific Region, Accounting Education, 24, (1) pp. 41-56. ISSN 0963-9284 (2015) [Refereed Article]
Copyright Statement
copyright 2015 Taylor & Francis
DOI: doi:10.1080/09639284.2014.1002800
Abstract
Drawing on research in the sociology of professions as a reference point, this study examines the practices and perceptions of professional accountants towards the requirements of IES7 on continuing professional development (CPD). Responses from 1310 accountants in the Asia Pacific region suggest while increasing globalisation has led to more unified standards of professionalism, the perceptions of these standards are not uniform across the region. While there is some consensus that the ongoing development of accounting as part of globalisation, significant differences were identified in perceptions towards CPD offerings between professional accountants in developed economies, compared with emerging economies. Differences in perceptions of CPD offerings were most prevalent in relation to satisfaction with requirements, experience, quality and the appropriateness of the level of CPD. The findings suggest that global uniform CPD offerings fail to meet the aspirations of accountants in emerging economies, highlighting the need for increasingly diverse forms of CPD activities.
Item Details
Item Type: | Refereed Article |
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Keywords: | continuing professional development, International Education Standards, accounting profession |
Research Division: | Education |
Research Group: | Curriculum and pedagogy |
Research Field: | Economics, business and management curriculum and pedagogy |
Objective Division: | Expanding Knowledge |
Objective Group: | Expanding knowledge |
Objective Field: | Expanding knowledge in economics |
UTAS Author: | De Lange, P (Professor Paul De Lange) |
ID Code: | 137228 |
Year Published: | 2015 |
Web of Science® Times Cited: | 6 |
Deposited By: | TSBE |
Deposited On: | 2020-02-05 |
Last Modified: | 2020-04-24 |
Downloads: | 0 |
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