The Effects Of Globalization On Accounting Education: International Regulations And Recent Developments
Yükleniyor...
Dosyalar
Tarih
2005
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Globalization is increasingly influencing financial markets. In age of increasing global trade and a global production a greater need emerged for integrated capital markets worldwide. Integrated capital markets resulted in arrangements made for standardizing accounting and auditing practices. Internationalization of accounting and auditing standards is heavily influencing accounting education yielding a prevailing need for global accounting education. International organizations like United Nations Trade and Development Conference (UNCTAD), International Federation of Accountants (IFAC) and International Association for Accounting Education and Research (IAAER) have met that need by developing guidelines, standards and codes which directly affect accounting education. These standards and guidelines are generally related with the curriculum, professional competencies and ethics. This study aims to present the effects of globalization on accounting education and developments of international guidelines and directives.
Açıklama
Anahtar Kelimeler
Globalization, Accounting Education, International Education Standards.
Kaynak
The Effects Of Globalization On Financial Reporting
