International Accounting and the Accounting Curriculum: The New Zealand Case

Abstract

This study explores the teaching of International Accounting on both undergraduate and postgraduate degrees in New Zealand in New Zealand's polytechnic and university sectors. Included in the study is an analysis of course outlines of international accounting courses from business and commerce faculties of the New Zealand tertiary sector. The paper compares the teaching of international accounting in New Zealand with that of the United Kingdom, Australia and the US. Results suggest that even though international accounting issues have been given significant prominence in accounting research as of late, there is a paucity of International Accounting education offered to New Zealand accounting students including in comparison with the UK, Australia and the US. Through our analysis and discussion we seek to engender a more critical review of international accounting education.

Citation

Smith, S., Gallhofer, S. and Haslam, J. (1999), "International Accounting and the Accounting Curriculum: The New Zealand Case", Asian Review of Accounting, Vol. 7 No. 1, pp. 144-164. https://doi.org/10.1108/eb060710