Round 2: IAAER/ACCA Awards Grants for Research to Inform the International Accounting Education Standards Board (IAESB)

Original Call for Proposals

The International Association for Accounting Education and Research (IAAER), with funding from ACCA, has awarded grants to three teams researching issues of importance to the International Accounting Education Standards Board (IAESB).  These projects were selected from those submitted following a call for proposals in 2010.  The selected research projects and researchers are:

Exploring Models of Accounting Education and IESs Adoption by Professional Bodies and Tertiary Institutions in Australia, Japan, and Sri Lanka
Kim Watty, Deakin University, Australia,  Principal Investigtor, Satoshi Sugahara, Hiroshima Shudo University, Japan, and Mr Luckmika Perera, Deakin University, Australia.  This research will 1) identify the models of accounting education for each country, noting similarities and differences, 2) explore the levels of awareness of IESs by professional member bodies and higher education institutes, 3) identify the drivers of compliance and convergence and non-compliance and non-convergence in the three countries,  and 4) identify key factors that influence IESs adoption.

A Framework of Best Practice of Continuing Professional Development for the Accounting Profession
Paul de Lange, RMIT University, Australia, Beverley Jackling, Victoria University, Australia, Susan Ravenscroft, Iowa State University, USA, Themin Suwardy, Singapore Management University, Singapore, Ilias Basioudis, University of Aston, UK, and Abdel Halabi, University of the Witwatersrand, South Africa. This project will explore whether professionals with different organizational roles within the accounting profession differ in their perception of the value added by CPD for accounting, examine differences in perceptions of accountant about the effectiveness of CPD associated with different experience levels within organizations, and identify the perceptions of accountants regarding ways of improving the Profession Development Value (PDV) that assists individuals to develop their skill base as lifelong learners

Ontology-based e-Assessment for Accounting Education
Patrick Carmichael, Principal Investigator, Kate Litherland, Tony Hall, and Lewis Gordon, all of Liverpool John Moores University, UK, and Maria Paz Prendes Espinosa, Maria del Mar Sanchez, and  Jesualdo Tomás Fernández Breis, all of University of Murcia, Spain.  This project explores the question “What is the potential for ontology-based semantic technologies for the summative and formative e-assessment of undergraduate learning in accounting?”  The research will identify suitable areas for applying ontology-based assessment in accounting, integrate student learning in accounting with the e-assessment system OeLE developed at the University of Murcia, develop a set of assessment activities involving extended student writing and relate these to the formal ontology developed by the project, deploy and evaluate the OeLE e-assessment system, and disseminate and share the system with various audiences.

The research teams will present interim reports in June and November, 2011, and will deliver final reports in 2012. 

Below is the advisory committee for the program.

Barry Cooper, ACCA Council Member and Chair of Research Committee, Professor, Deakin University
Kazuo Hiramatsu, IAESB Member, Professor, Kwansei Gakuin University
Kim Langfield-Smith, IAESB Member, Deputy Dean (Research), Monash University
Anne Loft, IAAER VP Education, Professor, Lund University
David McPeak, Technical Manager, IFAC
Clare Minchington, ACCA Executive Director, Learning
Adrian Pulham, Education and Training Director, CIPFA
Caroline Oades, ACCA Head of Research
Donna L. Street, IAAER Director of Research and Educational Activities, Professor, University of Dayton
Gary L. Sundem, IAAER President, Professor Emeritus, University of Washington