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 Type:	Refereed Article
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
Deposited By:	TSBE
Deposited On:	2020-02-05
Last Modified:	2020-04-24
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