Faculty Scholarship 1994 - Present

Diversity in education and licensing requirements for entry-level accountants and the impact on world-wide accounting harmonization efforts

Previous studies on the issue of world-wide accounting harmonization efforts have primarily focused on cultural and environmental issues, examining, among other things, how diversity in cultures and the needs of the users of accounting information in different countries impacts harmonization efforts. One of the elements identified in impeding harmonization efforts is the nationalistic viewpoint of local standard-setters and their vested interests in retaining control of the profession. One factor impacing this could be the educational preparation of the entry-level accountants in these countries. The purpose of this paper is to examine the diversity in educational preparation and licensing requirements of entry-level accountants and the impact this has on the harmonization efforts.