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Evaluating the Adequacy Of the Current Content Of IFRS In Accounting Programs In Saudi Universities

Journal of Administrative and Economics Science

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Title Evaluating the Adequacy Of the Current Content Of IFRS In Accounting Programs In Saudi Universities
 
Creator Khalifa, Naser .
Abo-Amara, Mostafa .
 
Description Presented Paper in    International Financial Reporting Standards (IFRS) Conference - Challenges & Opportunities  1st – 2nd May, 2012     Organized by   College of Business & Economics, Qassim University  ،  Saudi ArabiaAbstract. This  research  aims  to  assess  the  adequacy  of  the  current  content  of  the  IFRS  in  accounting programs  offered  by  the  Saudi  universities  to  identify  the  required  development  to  cover  the  IFRS  in courses of these programs. The research relies on both deductive and inductive methodology through its dependence on many researches and studies published in scientific journals  relevant to its subject. Also a questionnaire  has  been  designed  and  distributed  to a  number  of  business  colleges  in  Saudi  universities. Some results had been reached such as :The business schools in Saudi universities teach the IFRS just in one curriculum which is the International Accounting ,These colleges do not have the necessary facilities to teach these standards, and has the desire to link these standards with the relevant Accounting subjects in  each  curriculum.  Also  these  colleges  recognize  the  need  to  teach  these  standards  to  achieve  a competitive  advantage  for  its  graduates.The  difference  between  the  views  of  faculty  members  is significant and reflected in the difference in their academic positions. There is also no agreement about how to include these standards in the current Accounting Curriculums.. So the researchers recommended: to  teach  these  standards  in  different  accounting  curriculums  and  do  not  restrict  them  in  just  one curriculum, provide the necessary facilities for teaching IFRS in Saudi universities. Also  the researchers recommended the cooperation between these universities and professional organizations and encouraging the accounting department members to authorize   collective accounting textbooks and particularly IFRS. This  research  is  considered  an  extension  of  recent trends in  the  field  of  accounting  education  and deals with the teaching of IFRS.  Keywords: IFRS , GAAB , Accounting Education , Accounting Curriculum , Accounting Programs.
 
Publisher Qassim University Academic Publishing and translation
 
Contributor —
 
Date 2012-04-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://publications.qu.edu.sa/ojs/index.php/economic/article/view/513
 
Source Journal Of Administrative And Economics Science; Vol 5, No 2
 
Language eng
 
Relation http://publications.qu.edu.sa/ojs/index.php/economic/article/view/513/499