IFRS integration into accounting education: Academics’ perspective: Evidence form Yemeni universities

Abstract

AbstractThis study aims to assess academics’ comprehension of the relevance of international financial reporting standards (IFRS) integration, as well as its implications on how IFRS are included into accounting curricula and academics’ awareness of these plans. This research also sought to examine the impact of academics’ plans to include IFRS into the curriculum. These statistics were submitted by 119 academics teaching at the undergraduate level in the accounting departments of Yemeni University. The findings indicate that academics’ expertise has a positive impact on their IFRS integration objectives. The data indicate that while stakeholders have a substantial and positive impact on IFRS integration and academic objectives, this effect is not uniform.

Keywords

• IFRS
• curriculum
• accounting education
• financial accounting
• Yemen