. Governments of several countries had implemented professional audit standards sanctioned by their professional accounting …

With the formation of the International Accounting Standards Committee in the 1970s the natural progression in the 1980 …‐setting body wished to do was to introduce these countries to the codified set of international accounting standards. Raises the … key question of priority. Should the focus of international accounting bodies with regard to the needs of developing …

this has been established the paper then considers the role that accounting has played and will continue to play in these … that accounting has in the organisational structure and culture. It draws as a conclusion that these recently privatised … industries provide a unique and rich source for further accounting research.  …

This paper reports the findings of a study of how new universities train research students in accounting and finance … research degrees in accounting and finance, and how these problems are addressed. It was found that the new universities have …

. Any accounting system needs to pay due regard to individuals; groups; organisational structures and control; and the … environment. Without this concern the accounting system will be seen as unrealistic and inadequate and this will lead to much of …

States that change is occurring rapidly in accounting education. Forces are converging to promote more educational …. Suggests that the major developments unfolding in accounting education will, no doubt, have many effects on internal auditing …. Reviews some of the major forces buffeting accounting education, illustrates how these forces are affecting curricula and …