Dissertation/Thesis Abstract

Exploring Accounting Educators' Perceptions and Intentions to Teach International Financial Reporting Standards: A Multiple-Case Study
by Rivera-Valentin, Luis R., Ph.D., Northcentral University, 2017, 250; 10280273
Abstract (Summary)

International financial reporting standards (IFRS) emerged within the accounting field for providing uniformity for financial reporting purposes for companies doing business worldwide. This situation affects accounting educators’ endeavors within the classroom because they are responsible for preparing learners to perform in a globalized business environment that may include applying IFRS. Many Puerto Rican accounting professors differ in their perceptions and intentions to teach IFRS topics because of several factors influencing educators’ perceptions and intentions. The purpose of this qualitative multiple-case study was to address the research problem of exploring and providing the further understanding needed on what are Puerto Rican accounting professors’ perceptions and intentions to teach IFRS and the factors influencing educators’ perceptions and intentions. A qualitative multiple-case study with thematic analysis was used for collecting data. The data collection methods were audio-recorded interviews including open-ended questions. Data were coded and analyzed using the NVivo computer software. This study included 10 accounting educators teaching accounting courses in public and private universities in Puerto Rico, who had been teaching for the last three years before being interviewed. Participants in the study perceived IFRS teaching as useful but were not ready and did not intend to teach IFRS topics. The findings of this investigation contribute to accounting education research and the applicability of the theory of planned behavior in an academic environment. Recommendations for practice include performing an all-inclusive evaluation of academic accounting programs for implementing strategies to align accounting curricula to current trends in the profession. Future research would include conducting a quantitative study involving more participants so the findings could be generalized more broadly.

Indexing (document details)
Advisor: Hipsher, Scott
Commitee: Shaw, Melanie
School: Northcentral University
Department: School of Business and Technology Management
School Location: United States -- Arizona
Source: DAI-A 79/01(E), Dissertation Abstracts International
Subjects: Accounting
Keywords: Accounting educators, IFRS, IFRS accounting education, IFRS case study, Intentions to teach ifrs, Perceptions about teaching ifrs
Publication Number: 10280273
ISBN: 978-0-355-13064-5
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