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dc.contributor.authorN. Stoner, Gregory
dc.contributor.authorSangster, Alan
dc.date.accessioned2017-05-03T16:10:10Z
dc.date.available2017-05-03T16:10:10Z
dc.date.issued2013
dc.date.modified2014-02-20T22:48:09Z
dc.identifier.issn07393172
dc.identifier.doi10.2308/iace-50357
dc.identifier.urihttp://hdl.handle.net/10072/56908
dc.description.abstractThis paper discusses the impact of the increased importance of International GAAP (International Financial Reporting Standards [IFRS]) in the U.K. higher education teaching and learning environment. This change was caused by the increased harmonization of accounting standards during the first decade of the 21st century and, in particular, the adoption within the European Union (EU) of IFRS for fully listed companies in 2005 and other listed companies soon after. After outlining the nature and diversity of accounting education and its relationship to the U.K. accounting profession, we discuss the approaches taken in a range of U.K. accounting degree programs and how U.K. faculty and students adapted to the change from U.K. GAAP to IFRS. The U.K. university sector is divided into "old" universities-those formed before 1992, often referred to as the "research universities," and the "new" universities-those founded in or after 1992, whose main focus is vocational, the "teaching universities." We conclude that despite various troublesome adjustments in terminology, definitions, and layout, for different reasons the different groups of faculty have generally not had to undergo excessive adjustments in their teaching in order to embed IFRS into their courses. We conclude the paper by acknowledging the limitations of our research and with some indications of lessons for others who face the transition to IFRS in the future.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherAmerican Accounting Association
dc.publisher.placeUnited States
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom291
dc.relation.ispartofpageto307
dc.relation.ispartofissue2
dc.relation.ispartofjournalIssues in Accounting Education
dc.relation.ispartofvolume28
dc.rights.retentionY
dc.subject.fieldofresearchAccounting, Auditing and Accountability not elsewhere classified
dc.subject.fieldofresearchCurriculum and Pedagogy
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchcode150199
dc.subject.fieldofresearchcode1302
dc.subject.fieldofresearchcode1501
dc.titleTeaching IFRS in the U.K.: Contrasting experiences from both sides of the university divide
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.rights.copyrightSelf-archiving of the author-manuscript version is not yet supported by this journal. Please refer to the journal link for access to the definitive, published version or contact the authors for more information.
gro.date.issued2013
gro.hasfulltextNo Full Text
gro.griffith.authorSangster, Alan


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