Adoption of International Financial Reporting Standards (IFRS) in Accounting Curriculum in India-An Empirical Study

Patro, Archana; Gupta, Vijay

doi:10.1016/s2212-5671(12)00083-4

Cited by 14 publications

(7 citation statements)

References 4 publications

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“…Attitudes towards the adoption of IFRS have been examined in various countries (see for example, Grrece: Papadatos and Bellas, 2011;Dritsas and Petrakos, 2014; Nigeria: Madawaki, 2012;Ikpefan and Akande, 2012;Odia and Ogiedu, 2013;Herbert, Tsegba, Ohanele, and Anyahara, 2013;Okunbor and Arowoshegbe, 2014; Malaysia: Sidik and Abd Rahim, 2012;Hanefah and Singh, 2012; India: Patro and Gupta, 2012;Athma and Rajyalaxmi, 2013;Bhargava and Shikha, 2013;Vinayagamoorthy, 2014. USA: Djatej, Zhou, Gorton, andMcGonigle, 2012;Joos and Leung, 2013; Hong Kong: Helen and Kh, 2013; Ghana: Mensah, 2013;Abedana, Omane-Antwi, and Oppong, 2016; Turkey: Chebaane and Othman, 2013;Balsari and Varan, 2014;Kılıça, Uyar and Ataman, 2014;Vietnam: Phan, Mascitelli, and Barut, 2014.…”

Section: Related Literature and Previous Studiesmentioning

confidence: 99%

“…They concluded that Malaysian education system is very much in line with the current developments in the accounting and business fraternity. Patro and Gupta (2012) examined the adoption of IFRS in accounting curriculum in India. They found the successful integration to the course depends upon efficient training of instructors, use of appropriate pedagogy and availability of relevant reading materials.…”

Section: Related Literature and Previous Studiesmentioning

confidence: 99%

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Students' Attitudes towards the Adoption of International Financial Reporting Standards (IFRS) in Kuwait

AL‐Mutairi¹,

Naser²,

Alduwaila³

2017

ASS

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The purpose of this paper is to examine the perceptions of a sample of Kuwaiti students about their knowledge and interest on the adoption of International Financial Reporting Standards (IFRS) and the usefulness of learning IFRS. A questionnaire survey is used in this study to identify the attitudes of the students towards adoption IFRS in Kuwait. Questionnaires were distributed to 350 students who study in colleges of business administration in Kuwait. They were asked to express their perception about the adoption of IFRS. 228 questionnaires returned completed resulting in 65% usable response rate. The surveyed students gained knowledge about IFRS through their academic program. Most of the surveyed students knew nothing about IFRS before taking an accounting course that addresses the IFRS Standards. They became interested in learning more about IFRS after studying an accounting course. The surveyed students demonstrated that they acquired information about IFRS through formal academic lectures and the Internet. Yet, they prefer to study more about IFRS through formal lectures, practical case studies applied to Kuwaiti companies and seminars. There is consensus among the respondents that the business administration academic program must have more about IFRS offered as elective courses. Although Kuwait was one of the Middle Eastern countries that adopt IFAS, the vast majority of the students who took part in survey indicated that they were not aware of this. This gives clear indication that the financial reporting courses offered in business colleges in Kuwait are theoretical and hardly use the financial reports of companies listed on the national stock exchange as cases studies. The respondents believe studying IFRS helps in mastering accounting measurements and disclosure and this would help in proceeding in their studies and support them in developing their future career.

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Section: Related Literature and Previous Studiesmentioning

confidence: 99%

Section: Related Literature and Previous Studiesmentioning

confidence: 99%

Students' Attitudes towards the Adoption of International Financial Reporting Standards (IFRS) in Kuwait

AL‐Mutairi¹,

Naser²,

Alduwaila³

2017

ASS

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“…An empirical study conducted by Patro et al (2012) on Indian Management Students to assess the level of awareness and acceptability of IFRS, with a sample size of of this research is the existence of positive correlation about the usability of IFRS and the intention to undergo IFRS training. Students were found to be more keen to learn IFRS if it leads to more employment acceptability globally.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…Implementation of IFRS is a challenging task and various issues like and accounting professionals for the same and many more needs to be addressed. At present more than 140 countries have adopted or decided to adopt these standards as per Patro and Gupta (2012). India was supposed to adopt them from 1st April 2011 but the decision was reversed and as per the Government decision now it will be applicable from 1st April 2016 and the implementation is awaited.…”

Section: Introductionmentioning

confidence: 99%

An Empirical Study of Accounting Expert's Perception for Implementation of International Financial Reporting Standards in India

Gupta

Akhter

Chaklader

2015

NITTE

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The study examines the perception of accounting experts regarding the -tion between perception of accounting experts and their age, educational ---ther concluded that the perception of accounting experts is independent of age, education, occupation and number of years of experience of accountviewpoint of accounting experts regarding the opportunities and challenges associated with the implementation of IFRS has not been researched in experts is dependent upon their individual attributes like age, education, -tunities faced by the accounting experts in order to deal with them (opporis fast approaching, it seems to be necessary to understand the perception of the buyers and sellers of accounting standards meaning thereby the 36

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“…Germany proposes a "dual system" curriculum structure to meet social reputation and enterprise benefit [2]. Archana Patro assessed the level of planning for adopting standards and assisted management schools and universities in their decisions regarding adopting International Financial Reporting Standards (IFRS) in the Indian e-commerce curriculum [3]. Elizabeth Ocampo-Gómez addressed ethical concerns possibly rooted in the university program for the Mexican accounting profession [4].…”

Section: Introductionmentioning

confidence: 99%

E-commerce Curriculum Design Based on Distance Learning System

Li¹

2015

Int. J. Emerg. Technol. Learn.

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Abstract-Distance learning system, as an important teaching means, demonstrates the gradual maturity and penetration of technology in the teaching practice of disciplines. This paper proposes an application of distance learning for an e-commerce curriculum. First, this paper forwards the implication of distance learning system and its superiority, and further the system based on the SNS social interaction mode to address the limitations of existing distance learning systems by the advantages of the SNS social interaction mode. Second, the distance learning system is applied for an e-commerce curriculum. In accordance with the requirements of an e-commerce curriculum, the distance learning system and user frameworks are designed. The experiment adopts multiple evaluation indexes, and then utilizes the linear regression evaluation methodology for result assessment. Result shows that students in the experimental group under the distance learning system teaching mode are superior to students in the control group in terms of various indexes and comprehensive evaluation.

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Adoption of International Financial Reporting Standards (IFRS) in Accounting Curriculum in India-An Empirical Study

Cited by 14 publications

References 4 publications

Students' Attitudes towards the Adoption of International Financial Reporting Standards (IFRS) in Kuwait

Students' Attitudes towards the Adoption of International Financial Reporting Standards (IFRS) in Kuwait

An Empirical Study of Accounting Expert's Perception for Implementation of International Financial Reporting Standards in India

E-commerce Curriculum Design Based on Distance Learning System

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