As part of a larger study exploring IES awareness and adoption[2], case studies of
three countries – Australia, Japan and Sri Lanka – were undertaken to inform the
development and subsequent testing of the Global Model of Accounting Education
presented in this paper. These countries were seen as representing diversity across
many elements, thus providing opportunity for interesting insights into how countries
differ in their accounting education models, and how specific variances in national
context may impact the adoption of IES.