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Monique Keevy; Meredith Tharapos; Brendan T. O'Connell; Grietjie Verhoef; Paul de Lange; Nicola J. Beatson – Accounting Education, 2025
This study examines urban and rural South African accounting students' perceptions of their professional skills development through participation in an extended professional project (hereafter 'project'). We find students from the rural-based institutions perceived higher levels of professional skills development than their urban-based…
Descriptors: Professional Development, Accounting, Business Education, Educational Quality
Murphy, Brid; Hassall, Trevor – Accounting Education, 2020
The ability of accountants to appropriately perform in practice is linked to over-arching professional competence. Continuing Professional Development (CPD) is the current solution with reference to maintenance and development of professional competence. A phenomenographic approach is used to explore how accounting practitioners perceive…
Descriptors: Accounting, Professional Personnel, Professional Development, Professional Continuing Education
Murphy, Brid – Accounting Education, 2017
In 2004, the International Federation of Accountants introduced International Education Standard 7 (IES 7), requiring all member professional accounting bodies to adopt mandatory continuing professional development (CPD) schemes. IES 7 places responsibility on individual accounting practitioners to maintain, develop and certify appropriate…
Descriptors: Professional Continuing Education, Accounting, Foreign Countries, Professional Development
Lindsay, Hilary – Accounting Education, 2016
This paper explores literature relating to continuing professional development (CPD) and lifelong learning to develop an understanding of how the learning landscape has evolved in recent years, both in the accountancy profession and more widely. Three different perspectives on learning are drawn together and this synthesis is used to develop a…
Descriptors: Accounting, Professional Personnel, Professional Continuing Education, Lifelong Learning
Stephenson, Sandria S. – Accounting Education, 2017
This paper reports the findings of an exploratory qualitative study using the implementation of Wenger's [(1998). "Communities of practice: Learning, meaning, and identity." Cambridge, MA: Cambridge University Press; Wenger, E. (2000). Communities of practice and social learning systems. "Organization," 7(2), 225-246] Theory of…
Descriptors: Accounting, Communities of Practice, Guidelines, Qualitative Research
De Lange, Paul; Jackling, Beverley; Suwardy, Themin – Accounting Education, 2015
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…
Descriptors: Foreign Countries, Accounting, Professional Development, Professional Personnel
Halabi, Abdel K. – Accounting Education, 2015
This paper analyses Australian rural accountants' attitudes and levels of satisfaction with continuing professional development (CPD), based on whether the CPD was delivered by a professional accounting body in a rural or metropolitan area. The paper responds to prior research that finds rural accountants are dissatisfied with professional…
Descriptors: Foreign Countries, Accounting, Rural Areas, Professional Development
Sugahara, Satoshi; Wilson, Rachel – Accounting Education, 2013
The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse…
Descriptors: Content Analysis, Accounting, Academic Standards, International Education
Lindsay, Hilary – Accounting Education, 2012
Since 2004, professional accountancy bodies in membership of the International Federation of Accountants (IFAC) have been required to adopt mandatory continuing professional development (CPD) schemes. This research explores the learning activities of members of the Institute of Chartered Accountants in England and Wales (ICAEW) which introduced an…
Descriptors: Accounting, Professional Personnel, Professional Development, Mandatory Continuing Education