International Association for Accounting Education & Research
Encyclopedia
The International Association for Accounting Education & Research (IAAER) is a non-profit organization that promotes excellence in accounting education and research. The organization also seeks to ensure that accounting academics make the maximum contribution to development of excellent accounting standards.
began holding separate International Conferences on Accounting Education in 1962. IAAER was founded in 1984 to serve as a co-host with the Japanese Accounting Association for the sixth of these conferences, which was scheduled to be held in Kyoto
, Japan
in 1987.
Its organization was defined at a meeting in Toronto
, Canada
on 17 August 1984, with representatives from Australia, Canada, Japan, Netherlands, Germany, the United States and the United Kingdom.
As of 2009, IAAER had about 50 institutional members, including professional accounting bodies such as the American Institute of Certified Public Accountants
and accounting academic organizations such as the American Accounting Association
.
In 2009, IAAER announced that all members would have access to eIFRS, an online repository of material about International Financial Reporting Standards
..
(IFAC), the Education Advisory Group of the International Accounting Standards Committee Foundation and the Standards Advisory Council of the International Accounting Standards Board
(IASB).
IAAER commissions research projects to develop improvements to international accounting and educational standards, and promotes development of accounting skills by working with local and regional bodies and organizing conferences and workshops.
For example, in 2006 IAAER and KPMG
invited research proposals under the Defining, Recognizing and Measuring Liabilities Research Program.
In November 2007, IAAER and the Association of Chartered Certified Accountants
(ACCA) announced that they were providing up to five research grants of up to $25,000, funded by ACCA, to support the work of the IAESB.
In July 2010 IAAER and ACCA again issued a call for proposals for research supporting development of international standards of education.
The IAAER sponsors and coordinates the World Congress of Accounting Educators and Researchers, which is held every four years in conjunction with IFAC World Congress. IAAER issues the COSMOS Accountancy Chronicle, a newsletter, supports the Journal of International Financial Management and Accounting and Accounting Education: An International Journal, the official journals of the organization.
Foundation
The origins of the IAAER can be traced back to meetings of the International Congresses on Accounting that started in 1904. The International Federation of AccountantsInternational Federation of Accountants
International Federation of Accountants is the global organization for the accountancy profession. IFAC has 164 member and associates in 124 countries and jurisdictions, representing more than 2.5 million accountants employed in public practice, industry and commerce, government, and academe...
began holding separate International Conferences on Accounting Education in 1962. IAAER was founded in 1984 to serve as a co-host with the Japanese Accounting Association for the sixth of these conferences, which was scheduled to be held in Kyoto
Kyoto
is a city in the central part of the island of Honshū, Japan. It has a population close to 1.5 million. Formerly the imperial capital of Japan, it is now the capital of Kyoto Prefecture, as well as a major part of the Osaka-Kobe-Kyoto metropolitan area.-History:...
, Japan
Japan
Japan is an island nation in East Asia. Located in the Pacific Ocean, it lies to the east of the Sea of Japan, China, North Korea, South Korea and Russia, stretching from the Sea of Okhotsk in the north to the East China Sea and Taiwan in the south...
in 1987.
Its organization was defined at a meeting in Toronto
Toronto
Toronto is the provincial capital of Ontario and the largest city in Canada. It is located in Southern Ontario on the northwestern shore of Lake Ontario. A relatively modern city, Toronto's history dates back to the late-18th century, when its land was first purchased by the British monarchy from...
, Canada
Canada
Canada is a North American country consisting of ten provinces and three territories. Located in the northern part of the continent, it extends from the Atlantic Ocean in the east to the Pacific Ocean in the west, and northward into the Arctic Ocean...
on 17 August 1984, with representatives from Australia, Canada, Japan, Netherlands, Germany, the United States and the United Kingdom.
Membership
IAAER offers institutional, university, individual, and student memberships.As of 2009, IAAER had about 50 institutional members, including professional accounting bodies such as the American Institute of Certified Public Accountants
American Institute of Certified Public Accountants
Founded in 1887, the American Institute of Certified Public Accountants is the national professional organization of Certified Public Accountants in the United States, with more than 370,000 CPA members in 128 countries in business and industry, public practice, government, education, student...
and accounting academic organizations such as the American Accounting Association
American Accounting Association
The American Accounting Association is an "organization of persons interested in accounting education and research". It was formed in 1916. Its main publication, The Accounting Review, was first published in 1926. It is the principal professional association of accounting academics in the United...
.
In 2009, IAAER announced that all members would have access to eIFRS, an online repository of material about International Financial Reporting Standards
International Financial Reporting Standards
International Financial Reporting Standards are principles-based standards, interpretations and the framework adopted by the International Accounting Standards Board ....
..
Activities
IAAER contributes to international accounting and auditing standards through relationships with various international bodies, bringing a research-based academic viewpoint. Specifically, IAAER is represented on the International Accounting Education Standards Board (IAESB) of the International Federation of AccountantsInternational Federation of Accountants
International Federation of Accountants is the global organization for the accountancy profession. IFAC has 164 member and associates in 124 countries and jurisdictions, representing more than 2.5 million accountants employed in public practice, industry and commerce, government, and academe...
(IFAC), the Education Advisory Group of the International Accounting Standards Committee Foundation and the Standards Advisory Council of the International Accounting Standards Board
International Accounting Standards Board
The International Accounting Standards Board is an independent, privately funded accounting standard-setter based in London, England.The IASB was founded on April 1, 2001 as the successor to the International Accounting Standards Committee...
(IASB).
IAAER commissions research projects to develop improvements to international accounting and educational standards, and promotes development of accounting skills by working with local and regional bodies and organizing conferences and workshops.
For example, in 2006 IAAER and KPMG
KPMG
KPMG is one of the largest professional services networks in the world and one of the Big Four auditors, along with Deloitte, Ernst & Young and PwC. Its global headquarters is located in Amstelveen, Netherlands....
invited research proposals under the Defining, Recognizing and Measuring Liabilities Research Program.
In November 2007, IAAER and the Association of Chartered Certified Accountants
Association of Chartered Certified Accountants
Founded in 1904, the Association of Chartered Certified Accountants is the global body for professional accountants offering the Chartered Certified Accountant qualification . it is one of the largest and fastest-growing global accountancy bodies with 147,000 members and 424,000 students in 170...
(ACCA) announced that they were providing up to five research grants of up to $25,000, funded by ACCA, to support the work of the IAESB.
In July 2010 IAAER and ACCA again issued a call for proposals for research supporting development of international standards of education.
The IAAER sponsors and coordinates the World Congress of Accounting Educators and Researchers, which is held every four years in conjunction with IFAC World Congress. IAAER issues the COSMOS Accountancy Chronicle, a newsletter, supports the Journal of International Financial Management and Accounting and Accounting Education: An International Journal, the official journals of the organization.