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A Survey of the Accounting Curriculum and IFRS in Saudi Universities: Academic Perspectives

Journal of Administrative and Economics Science

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Title A Survey of the Accounting Curriculum and IFRS in Saudi Universities: Academic Perspectives
 
Creator AlMotairy, Obaid S.
AlTorky, Khalid H.
 
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. The subject of financial reporting is one of the most growing and attractive topics in the world that has received much attention by academics, universities, private sector, etc. The increasing importance of  this  study  stems  from  the  need  to  explore  accounting  curricula  for  better  understanding  of  new accounting  issues  such as  International  Financial  Reporting  Standards  (IFRS)  in  Saudi universities.  The main aim of this research is to diagnose the current students' level of knowledge in the IFRS and explore teaching  IFRS  in  the  Saudi  universities'  curricula.  An  analytical  methodology  has  been  used  in  this research by adopting the research-based descriptive approach. A raw data was obtained through primary sources, in addition to conducting a survey in which members of the faculty of accounting departments in the Saudi universities were the selected sample. The questionnaire used by KPMG-AAA Faculty Survey (2008)  was  adopted  in  this  research  after  amending it  to  serve  the  purposes  of  this  research  and  in conformity with the reality of accounting education in Saudi Arabia. The study found that a large majority of respondents agreed on the need to adopt the IFRS in Saudi Arabia, which require Saudi universities to incorporate and teach IFRS.  Keywords:  International  Financial  Reporting  Standards  (IFRS),  Accounting  Curricula,  IFRS  teaching, Saudi Arabia.
 
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/509
 
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/509/495