Compliance Level of International Education Standards (IES) 2 among The Professional Accountants Bodies

Abstract

This study has taken one of the benchmarking methodology from Global Accounting Education 2012 study using IESs compliance as a global benchmark for the reason that IESs are widelyaccepted as benchmarks for accounting education. A content analysis approach was utilized to conduct this study. It is known as an unobtrusive research method. It has been adopted by various disciplines such as social sciences, communications, psychology, political science, history, and language studies. First, the study has identified the documents, texts, and related resources on IESs compliance by member bodies. Second, the dimensions of the mandatory standards indicated in bold letters in the IESs are identified to construct data checklist using the pre-determined categories. The final process is to determine the measurement of the dimensions of the mandatory standards as represented by the pre-determined categories. Finding of the present study shows that the incomplete compliance of IES 2 no 3 is not only among the developing countries but also in developed countries. Further investigation on IES 2 compliance in this study shows that in some cases, member bodies do provide one or two courses as part of accounting professional education.