The Perceived Importance of International Accounting Topics in the Asia-Pacific Rim: A Comparative Study

Abstract

Past research generally addresses international accounting curricula in North America and Europe. The increasing international trade traffic and the strengthening of ties with Pacific Rim countries ranks this geographic region as one that should receive the most emphasis when developing international accounting skills. This study presents for culture areas and uses an ANOVA design to identify significant differences in participants' perceived importance of 35 international accounting topics included in prior studies. Significant results are found for 12 topics among these four areas. Cultural values, institutional consequences, and international influences are discussed as possible factors that have a significant impact upon the perceived relative importance of these 12 topics.