The case studies both informed the development of a Global Model of Accounting
Education and then provided a test bed for the model. This paper provides an overview
of the literature surrounding IES and establishes the link between accounting education
systems and global convergence of accounting education using IES. The succeeding
section will define the parameters of the research design and methodology. Following
this, the Global Model of Accounting Education is presented and then testing of the
model is provided by applying the model to each of the case study countries – Australia,
Japan and Sri Lanka. Findings of similarities and differences across the three countries
are followed by the conclusion.