This is the first work of its kind. Original contributions from leading academicians, practitioners and accounting associations from around the world make this handbook a unique source of information on international accounting education and certification processes. A uniform format in most of the chapters allows for easy comparison between countries. This volume documents the development of accounting education and practice at country and global levels; studies the sensitivity of accounting education and practices to the unique socio-economic needs of its environment; and allows comparative studies at a time when attempts have begun to harmonize accounting education internationally. Most importantly, it shows how educational programmes around the world are preparing future accounting professionals to deal with the rapid technological and environmental changes of the 21st century.
For undergraduate and graduate accounting students, accounting educators, practitioners and accounting policy makers.
Preface, M. C. Wells. Introduction, K. Anyane-Ntow. Accounting Education in Africa. The accounting education and certification process in Botswana, S. E. Ndzinge. Education and training for the accountancy and auditing professions in Ethiopia, J. B. Ghartey. Evolution, problems and challenges of accountancy education and certification in Ghana, J. B. Ghartey. Accounting education and certification in Ghana, K. Anyane-Ntow. Accounting education in a changing South Africa: the challenges of the future, S. H. Weil & D. B. L. Molteno. Accounting education and the certification process in Zimbabwe, A. Oppong. Accounting Education in Arab Countries. Professional certification process and accounting education in Kuwait, S. A. Shuaib. The accounting profession in Saudi Arabia, A. M. Al-Faisal. Accounting Education in Asia and the Pacific. Accounting education in Australia, M. C. Wells. Accounting, education and certification process in Hong Kong, E. K. C. Chiu & A. V. H. Tran. Accounting education in India, B. Banerjee. Accounting education and training in Japan, I. Watanabe. A global perspective of accounting education and certification process: focus on Pakistan, K. A. Saeed. Accounting education and professional certification process in the Philippines, F. B. Cruz. Accountancy in New Zealand, S. Newby. Accounting Education in the Caribbean and America. Accounting competence: Canadian experiences, A. J. Richardson. Accounting education and the certification process in Guyana, N. Balkaran. Accounting education and certification in Peru, J. L. Antinori. Changes in accounting education in the United States: the impact of the accounting education change commission, G. L. Sundem. Accounting education in the United States: the certified internal auditor program, L. E. Rittenberg. Accounting certification in the United States: the certified management accountant, K. Bryant & J. Bulloch. Accounting Education in Western Europe. Requirements of an auditor and his training in the Federal Republic of Germany, W. Lücke. Education requirements to enter the accounting profession in France, A. Burlaud. Academic and professional accounting education on the periphery of Europe: context, content and prospect in the Republic of Ireland, P. McCabe & G. McHugh. Accounting education and certification process in Spain, E. F. Pena. Accounting and auditing in Switzerland, A. Zünd. The evolution of education policy within the Institute of Chartered Accountants in Scotland, K. Shackleton. The profession in the UK - current developments and international influence, M. Sleigh. A perspective of management accounting education and training in the UK, J. Claret. Accounting Education in Centrally Planned Economies. Accounting education in the People's Republic of China, Er-Ying Lou. Accounting, auditing and education in the People's Republic of China, A. J. H. Enthoven. The reshaping of the accounting function in Poland, M. Berry & G. K. Swiderska. Accounting and the environment: the experience of the commonwealth of the independent states, F. K. AlNajjar. Index.
- No. of pages:
- © Pergamon 1992
- 10th December 1992
- eBook ISBN:
North Carolina Central University, USA
@from:Felix Pomeranz, Florida International University @qu:The content of the book has been leavened by several well-written contributions that reflect seasoned insights. For example, Gary Sundem has given an informative overview of the shift in U.S. accounting education toward greater emphasis on problem solving, communication skills, awareness of the business environment, and life-long learning. Adolf Enthoven displayed sensitivity toward accounting history in his erudite description of accounting and auditing in the Peoples Republic of China... I liked this book for the clear, crisp quality of its writing, and its assemblage of information hitherto not readily available. @source:The Accounting Review