Project Description
This study seeks insight from industry, CPA firms and academics into the future of international accounting in the United States (U.S.). By doing so, we hope to collect and summarize practitioner’s views on whether knowledge of international accounting should be tested on the CPA exam and included in the accounting curriculum at U.S. Universities, and if so, to what depth. We will use a variety of methods to collect data. First, we will solicit practitioners from Industry and CPA firms through online surveys. We will mail out, through the U.S. Postal Service, a cover letter with a link, to target participants requesting them to participate in the survey. We will send emails (or make phone calls) to Accounting Chairs or Directors of Accounting Programs across the United States to gather information on what International Accounting Course, if any, is offered at their institution.
Given the changing landscape of support for IFRS in the U.S. since the early 2000s, this paper explores the importance of IFRS in the U.S. This should help in determining the extent of knowledge of IFRS that accounting graduates should have. The results may help bridge the gap between practice and curriculum related to IFRS.
Tasks and Responsibilites
In addition to survey evidence from practitioners, we also plan to hand-collect data related to IFRS in the U.S. accounting curriculum. Specifically, we plan to collect data on whether schools’ curriculums include discussion of IFRS, the IFRS topics in which students are introduced to, and the type of IFRS exercises and activities that students are exposed to. The student would work closely with us and help in the development of the survey, sending the survey to participants, collecting data from the survey and analyzing the data. In addition, the student would help collect data related to IFRS use in the accounting curriculums across the U.S.
Desired Qualifications
None