While cultural dimensions are identified, for the purpose of this study, the cultural
dimensions will be used within a limited sphere in identifying unique elements of the
education systems in each country to incorporate them into a globally applicable model.
The scope of the study is limited to thus looking at a broader application of culture, as
opposed to specific detailed analysis of sub-cultures.
The move by the IAESB towards global convergence of accounting education is
complex. A clear understanding of the unique and sometimes diverse accounting
education systems that operate in different countries across the globe may assist to
reduce this complexity. While countries with a developed accounting education system
may find this a relatively easy task, those involved in countries where the accounting
education system is not well developed may find it problematic. Regardless, better
understanding of the similarities and differences across different accounting education
systems is useful information for those charged with making decisions that impact
global convergence of accounting education.