A STUDY OF ACCOUNTING EDUCATION RESEARCH IN INTERNATIONAL JOURNALS: THEMES INVOLVING INTERNATIONAL ACCOUNTING STANDARDS

Abstract

Given the growing trend of International Accounting, due to globalization, issues related to harmonization and convergence are being studied by various bodies and accounting academics. With this interest, this study seeks to identify, through a descriptive, qualitative and with the use of secondary data, the studies that had been conducted on international accounting education between the years 2000 and 2010. For this purpose, a survey was conducted in the major international accounting journals, through the use of the CAPES international journals database. In total, 79 articles were analyzed and separated into three different groups and ten subgroups. As a result, an increase in the scientific literature was identified on international accounting education in the period between 2005 and 2010, representing 60% of the articles analyzed. Furthermore, the most relevant journal was the Journal of Accounting Education. Of these groups, curriculum, instruction and teaching methods represents 51% of the articles, followed by academic research and education in countries, 38% and 11% respectively. Finally, it was found that 57% of productions on the subject uses an empirical/practice methodology, the remainder being represented by theoretical/methodological articles. As production intrinsically related to international accounting education, it was identified a total of 11% of the articles, showing a research area that is not well studied and there may be opportunities for innovative research.