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Continuing Professional Development in the Accounting Profession: Practices and Perceptions from the Asia Pacific Region

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  • Paul De Lange
  • Beverley Jackling
  • Themin Suwardy

Abstract

Drawing on research in the sociology of professions as a reference point, this study examines the practices and perceptions of professional accountants towards the requirements of IES7 on continuing professional development (CPD). Responses from 1310 accountants in the Asia Pacific region suggest while increasing globalisation has led to more unified standards of professionalism, the perceptions of these standards are not uniform across the region. While there is some consensus that the ongoing development of accounting as part of globalisation, significant differences were identified in perceptions towards CPD offerings between professional accountants in developed economies, compared with emerging economies. Differences in perceptions of CPD offerings were most prevalent in relation to satisfaction with requirements, experience, quality and the appropriateness of the level of CPD. The findings suggest that global uniform CPD offerings fail to meet the aspirations of accountants in emerging economies, highlighting the need for increasingly diverse forms of CPD activities.

Suggested Citation

  • Paul De Lange & Beverley Jackling & Themin Suwardy, 2015. "Continuing Professional Development in the Accounting Profession: Practices and Perceptions from the Asia Pacific Region," Accounting Education, Taylor & Francis Journals, vol. 24(1), pages 41-56, February.
    • Handle: RePEc:taf:accted:v:24:y:2015:i:1:p:41-56
    DOI: 10.1080/09639284.2014.1002800
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2016. "Accounting education literature review (2015)," Journal of Accounting Education, Elsevier, vol. 35(C), pages 20-55.
    2. Plant, Kato & Barac, Karin & Sarens, Gerrit, 2019. "Preparing work-ready graduates – skills development lessons learnt from internal audit practice," Journal of Accounting Education, Elsevier, vol. 48(C), pages 33-47.
    3. Muhammad Umar Draz & Fayyaz Ahmad, 2017. "Continuing Professional Development and Accounting Academics: A Literature Review," International Journal of Learning and Development, Macrothink Institute, vol. 7(4), pages 44-52, December.
    4. Andrzej Piosik & Marzena Strojek-Filus & Aleksandra Sulik-Górecka & Aleksandra Szewieczek, 2019. "Gender and Age as Determinants of Job Satisfaction in the Accounting Profession: Evidence from Poland," Sustainability, MDPI, vol. 11(11), pages 1-24, May.
    5. Giovanna Lucianelli & Francesca Citro, 2018. "Accounting Education for Professional Accountants: Evidence from Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(8), pages 1-1, June.
    6. Abdel K. Halabi, 2015. "Australian Rural Accountants' Views on How Locally Provided CPD Compares with City-based Provision," Accounting Education, Taylor & Francis Journals, vol. 24(6), pages 539-554, December.

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