The major purpose of this paper was to research the process and extent to which Japanese accounting academics agree to incorporate the International Educational Standards for Professional Accountants (IESs) into their curriculum. This study applied grounded theory in order to generate a theory...

This study measures the ethical reasoning ability among undergraduate business students from Japan and China for the purpose of assisting the international convergence of accounting ethics education. This study also examined the effect that students' learning experiences had on their overall...

This study measures the ethical reasoning ability among undergraduate business students from Japan and China for the purpose of assisting the international convergence of accounting ethics education. This study also examined the effect that students' learning experiences had on their overall...