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Colonialism Of Accounting Education In Developing Countries: The Experiences Of Singapore And Sri Lanka, H. Wijewardena, S. Yapa
Colonialism Of Accounting Education In Developing Countries: The Experiences Of Singapore And Sri Lanka, H. Wijewardena, S. Yapa
Faculty of Business - Accounting & Finance Working Papers
This paper provides a comparative analysis of the nature of accounting education in Singapore and Sri Lanka. Both these countries were British colonies for nearly one hundred and fifty years and inherited their accounting education from the British. Consequently, even after nearly fifty years of independence, Sri Lanka is still following the colonial system for producing its accountants. Singapore, however, has successfully moved away from it within four years of independence. More importantly, the paper indicates that if a developing country continues to depend so heavily on foreign accounting bodies or produces accountants locally through education programmes based on the …
Undergraduate Accounting Curriculum: The Unique Case Of Iran, H. Wijewardena, J. Roudaki
Undergraduate Accounting Curriculum: The Unique Case Of Iran, H. Wijewardena, J. Roudaki
Faculty of Business - Accounting & Finance Working Papers
After the Islamic Revolution of 1979, the entire education system in Iran was drastically changed to make it more relevant to the Islamic principles. Accordingly, a single undergraduate accounting curriculum designed by the government was imposed on all universities in Iran in 1982. Since then, undergraduate accounting programmes of all universities have been conducted on the basis of this common curriculum. However, there has been criticism that several features of this curriculum are not appropriate in terms ofeducational objectives and economic conditions of the country. This study examined the nature and content of the above curriculum with the purpose of …