IES 4 - ethics education revisited

In 2003, the International Federation of Accountants (IFAC) issued a set of International Education Standards (IES). IES 4 Professional Values, Ethics and Attitudes aims to equip candidates for membership of an IFAC member body with the appropriate professional values, ethics and attitudes to function as professional accountants. This paper explores the implications of IES 4 and analyses some of the challenges arising from an international professional accounting body prescribing ethics education. It concludes with an overview of considerations to be addressed to ensure that the implementation of IES 4 is successful.

Towards a global model of accounting education

Purpose - The purpose of this paper is to examine the accounting education systems in three countries - Australia, Japan and Sri Lanka - to inform the development and testing (by application) of a Global Model of Accounting Education.

A comparative analysis of international education satisfaction using servqual

University education, the world over, has undergone significant transformation and reform with respect to higher education systems meeting the growing role of information and communication revolution, and the demand for knowledge, which represent the new challenges of globalisation. These challenges are seen as threats as well as opportunities for higher education systems around the world. The driving force of globalisation is competition and the international education market has become fiercely competitive with different marketing strategies being implemented by educational institutions to attract the growing number of students seeking higher education. The objective of this paper is to examine the relationship between the SERVQUAL constructs proposed by Parasuraman et al (1988 & 1985) and the country of origin and satisfaction among four cohorts of Asian international postgraduate students studying in Australian universities. Country of origin is recognized as an important predictor of satisfaction and choice in the international education environment. The data used in this study is derived from a mail survey conducted among international postgraduate students from China, India, Indonesia and Thailand studying in five universities in Victoria, Australia. An adapted version of the SERVQUAL instrument was used to collect the data and was designed to measure the gap between student responses on expectations and perceptions of the university as a study destination on a seven point bi-polar scale. The responses were sought on 36 statements representing aspects of the operations and services of the university under desired (ideal) expectations of choice and post-choice perceptions. Scales were developed to investigate the relationship between the SERVQUAL constructs of reliability, responsiveness, assurance, empathy and tangibles and the country of origin and were shown to be reliable. Using ANOVA and MANOVA techniques, the study found significant differences between country of origin and the SERVQUAL constructs and discusses strategic implications and opportunities for higher
educational institutions

International education services: challenges for Australia

Australian universities face a challenging task of servicing an increasingly diverse international student community in the globally competitive education market. The pressure on universities to successfully negotiate the cultural diversity and improvement in service quality will continue to increase with the global expansion of the international student market. Market forecasts indicate an increase in the number of students seeking higher education overseas by 2025 to 7.2 million. The attractiveness of the international education market in the form of both pecuniary and non pecuniary benefits will continue to create a highly competitive environment for Australia requiring Australian higher education institutions to pursue well planned strategies to maintain a globally competitive position.

Student satisfaction is a key strategic variable in maintaining such a competitive position with long term benefits arising from student loyalty, positive word of mouth (WOM) communication and image of the study destinations and to meet the challenges of increasing global competition, rising student expectations of quality, service and value for money.

This paper, based on the expectancy-disconfirmation paradigm, and using logistic regression, ANOVA and chi square testing, investigates factors that influence international postgraduate students from four Asian countries studying in Australia and concludes with strategic implications for universities

International education and challenges for Australia (case study)

The content of this 3rd edition marketing research textbook is practical and up to date and is based on an applied and managerially focused approach. Australian an New Zealand research and examples have been thoroughly intergrated into every chapter.

International education : a tertiary level industry update

Recent developments in the international education industry are notable in three respects. First, international student mobility has more than doubled in the last two decades or so. Second, programme mobility encompassing distance education has also led to new forms of cross-border education. Third, institution mobility through such commercial deals asfranchises and twinning arrangements are becoming an increasingly important feature of cross-border education, although on a limited scale. Such developments are leading to the emergence of a new market place for the international education industry. This article documents and analyses trends in painting a picture of these contemporary developments in crossborder education.

Bridging the gap between anecdotal and empirical evidence in the international education market : insights from the US and UK

Education is an industry which has seen rapid growth in its trade over a short period of time. From the import and export of textbooks to international examinations such as the British Advanced and Ordinary levels and the American GMAT, GRE, LSAT, TOEFL and others, international trade in education has truly become a multidimensional phenomenon (Liston and Reeves, 1985). While all these aspects have largely contributed to the development of the so called “academic trade” (McMahon, 1988), it is the cross-border migration of international students which however remains the most visible aspect of this trade (Bourke, 2000). Indeed, recent estimates by the Organisation for Economic Cooperation and Development (OECD) suggest that nearly 1.9 million students were abroad in 2002 (OECD, 2004). There are probably thousands more foreign students involved in lower level education, language training and the like, but at the time of writing, no comprehensive statistics is yet available on international students enrolled in non-tertiary level institutions (Knight, 2002). As a result, it is vital to stress at the outset that this paper focuses exclusively on cross-border tertiary education but parallels can be drawn for lower level education.

Applying international accounting standards

Offers a step-by-step introduction to the financial reporting procedures outlined within the new International Financial Reporting Standards (IFRS).