Purpose – The authors aim to critically review the co-operative education program conducted between 20 Chinese universities and the Certified General Accountants’ Association of Canada. Design/methodology/approach – The assessments made are influenced by the results of a questionnaire...

Purpose – The authors aim to critically review the co‐operative education program conducted between 20 Chinese universities and the Certified General Accountants’ Association of Canada. Design/methodology/approach – The assessments made are influenced by the results of a questionnaire...

This paper proposes a framework to facilitate description of national financial accounting systems. Its first element, broad aims, identifies the fundamental purpose of national financial accounting systems as being to effect a macro‐user or micro‐user orientation. From this emerges the...