2017年-世界发展银行全球_Report_on_the_Observance_of_Standards_and_Codes_Accounting_and_Auditing___Module_B_-_Institutional_Framework_for_Corporate_Financial_Reporting_B6_Accountancy_Education_15页_307kb

Summary of the Report on the Observance of Standards & Codes (ROSC) Accounting & Auditing (A&A)

Core Content

This report is part of the World Bank's ROSC initiative, which aims to evaluate the observance of accounting and auditing standards in various jurisdictions. It focuses specifically on Module B: Institutional Framework for Corporate Financial Reporting, with an emphasis on accountancy education. The report is structured as a questionnaire that provides a comprehensive overview of the institutional environment, admission criteria, curriculum, and post-university career outcomes for accountancy programs.

Main Sections and Key Information

A. Institutional Environment for Accountancy Education

• The questionnaire asks for the number of universities/tertiary institutions offering accountancy programs and the proportion of public vs. private institutions.
• It inquires whether accountancy is taught as a stand-alone discipline or integrated with other fields such as business, economics, finance, and law.
• There is a question on whether there is a national curriculum or minimum requirements for accounting programs, and if so, the body responsible for setting them.
• The report also explores the autonomy of universities in determining the structure and content of their curricula.
• A formal process for curriculum evaluation and revision is requested, along with a brief description.

B. Admission Criteria

• The questionnaire asks whether the university has an entrance examination and what minimum grades are required for admission to the accounting program and other related disciplines.
• It requests the number of years the university has been offering accounting programs.
• For the last three years, the report asks for the total number of applications, students admitted, and international students (with a breakdown by gender).
• It also asks for the types of courses, diplomas, or degree programs offered in accountancy, including undergraduate, master's, PhD, and diploma programs, along with enrollment numbers, gender distribution, and program duration.

C. Accountancy Curriculum

• The report outlines competence areas and learning outcomes based on IES 2 (International Education Standards) and asks for the courses that cover these areas.
• These areas include:
  • Financial accounting and reporting
  • Management accounting
  • Finance and financial management
  • Taxation
  • Audit and assurance
  • Governance, risk management, and internal control
  • Business laws and regulations
  • Information technology
  • Business and organizational environment
  • Economics
  • Business strategy and management
• It also asks about the language(s) used for teaching, the availability of textbooks and materials in other languages, the frequency of curriculum review, and whether accountancy courses provide accreditation for professional qualification exemptions.

D. Post-University Career

• The report requests data on graduation rates and average salaries of alumni three years after graduation, broken down by gender.
• It also asks for the percentage of alumni employed in various sectors, including:
  • Local and international audit & assurance companies
  • Financial sector (banking, insurance, etc.)
  • Non-financial sector (SMEs, large domestic companies, multinationals)
  • Government bodies or public sector organizations
  • Non-governmental organizations
  • Academia
  • Other sectors (to be specified)

Key Information

• The questionnaire is designed for completion by different stakeholders:
  • Section A should be filled by the Ministry of Education or equivalent.
  • Sections B, C, and D should be filled by individual universities.
• The report emphasizes international good practice, especially in alignment with IES 2 and professional accounting standards.
• It highlights the importance of curriculum review, gender diversity, and career outcomes for accounting graduates.
• The language of instruction and availability of teaching materials are also key factors in assessing the quality and accessibility of accountancy education.
• The report aims to provide comprehensive data to support the development of accountancy education systems and their alignment with global standards.

Additional Notes

• The report includes a section for additional information, allowing respondents to specify any relevant details that do not fit into the main categories.
• It also includes contact information for the preparer, including country, date of preparation, individuals responsible, job titles, organization, telephone, address, and email.
• The World Bank provides this questionnaire as a tool for assessing and improving accountancy education systems globally.