It is against the backdrop of these calls for improvement that the
International Accounting Education Standards Board (IAESB) introduced International
Education Standards (IES) to develop high-quality standards and guidelines to
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strengthen accounting education on a global level (Karreman et al., 2007)[1]. Karreman
et al. (2007, p. 473) claim, “The need for upgrading of accounting education in many parts
of the world has been clearly demonstrated”.