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International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education

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  • Crawford, Louise
  • Helliar, Christine
  • Monk, Elizabeth
  • Veneziani, Monica

Abstract

This research considers the organisational legitimacy of the International Accounting Education Standards Board (IAESB), and whether it is perceived or accepted as the appropriate standard setter for professional accountancy education across the globe. We define the organisational field in which the IAESB operates to influence education practice, and frame the research through the lens of both strategic and institutional traditions of organisational legitimacy. In this context, we examine the extent to which 21 selected professional accountancy bodies, operating in diverse jurisdictions across the globe, disclose compliance with IAESB pronouncements. Our results show that disclosed compliance does not always indicate conformity of practice amongst the professional bodies which have obligated themselves to comply with International Education Standards (IES). We discuss reasons for this varied immunity to IES practice and the impact this has on the IAESB achieving its self-declared objective of developing and influencing globally acceptable and implementable standards for professional accountancy education. This research should be useful to professional accountancy educationalists, and to the IAESB in pursuit of its objective.

Suggested Citation

  • Crawford, Louise & Helliar, Christine & Monk, Elizabeth & Veneziani, Monica, 2014. "International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education," Accounting forum, Elsevier, vol. 38(1), pages 67-89.
    • Handle: RePEc:eee:accfor:v:38:y:2014:i:1:p:67-89
    DOI: 10.1016/j.accfor.2013.09.001
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    5. Manea Andreia, 2022. "Ethics in exam-supporting documents of professional accounting associations: A cross continent comparison," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 16(1), pages 827-836, August.
    6. Andreia Manea & Claudia Mihaela Rapan & Viorel-Costin Banta, 2022. "Comparison of Professional Accounting Associations' Inclusion of Ethics in the Practical Experience Requirement," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 22-32, June.

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