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...

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. Design/methodology/approach –An action research...