International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education

ACCAOur mission, values and ethics2013http://www.accaglobal.co.uk/en/discover/about/mission.html. Accessed 16th August, 2013 10.1016/j.cpa.2011.04.001 10.1108/EUM0000000007302 10.1111/j.1748-5991.2008.00034.x 10.1016/j.cpa.2008.09.002 10.1046/j.1467-6303.2003.00110.x 10.1016/j.aos.2006.03.003 C.DeeganJ.UnermanFinancial accounting theoryEuropean ed.2006McGraw-Hill CompaniesMaidenhead Delonis R.P., 2004, International Law and Politics, 36, 563 10.1017/S0892679411000074 10.1016/j.aos.2006.03.004 10.1046/j.1467-6303.2003.t01-1-00112.x 10.1016/j.bar.2004.08.002 10.1108/09513579410069830 10.1016/j.bar.2011.08.001 A.GiddensCentral problems in social theory – Action, structure and contradiction in social analysis1979MacmillanLondon(as cited in Gurd, 2008) 10.1046/j.1467-6303.2003.t01-1-00114.x 10.1016/j.cpa.2006.10.001 Hall L., 2004, Journal of Accounting & Finance Research, 12, 104 Hoffman A.J., 1999, The Academy of Management Journal, 42, 351 10.1080/09638189400000020 10.1016/S0890-8389(03)00004-0 10.1080/09638180.2011.597201 10.1016/j.aos.2009.06.003 IAAERInternational Association of Accounting Education & Research – IAAER/ACCA Research Informing the IAESB2010Available at: http://www.iaaer.org/research/. Accessed September 2011 IAESBInternational Accounting Education Standards Board factsheet2013Available at: https://www.ifac.org/sites/default/files/uploads/IAESB/IAESB.pdf. Accessed April 2013 IAESBUpdate: International Education Standards revision project2012https://www.ifac.org/publications-resources/update-international-education-standards-revision-project#node-16600. Accessed April 2013 IAESBInternational Accounting Education Standards Board, IES 6 assessment of professional competence and IES 4 professional values, ethics and attitudes, proposed redrafted International Education Standards2011Available at: http://www.ifac.org/Education/ExposureDrafts.php. Accessed August 2011 IAESBHandbook of international education pronouncements2010 ed.2010IFACNew York IAESBIAESB, 2010–2013 strategy and work plan2010IFACNew York IFACTerms of reference of the IAESB, January 20122012Available at: http://www.ifac.org/education/about-iaesb/terms-reference. Accessed August 2013 IFACStructure and governance2011Available at: http://www.ifac.org/About/Structure.php. Accessed February 2011 IFACInternational centre for small and medium practices2011Available at: http://ifac.org/SMP/. Accessed February 2011 IFACProfessional Accountancy Organisation Development Committee2011Available at: http://ifac.org/DevelopingNations/. Accessed February 2011 IFACStatement of membership obligations, issued April 20042010IFACNew York(Revised as of November 10, 2006) IFACMember body compliance programme fact sheet2010Available at: http://web.ifac.org/download/Member_Body_Compliance_Program.pdf. Accessed September 2010 IFACIFAC's standards-setting public interest activity Committees’ Due process and working procedures March 20102010Available at: https://www.ifac.org/sites/default/files/uploads/PIAC Due_Process_and_Working_Procedures.pdf. Accessed April, 2013 IFACFacts about IFAC. November 20102010Available at: http://web.ifac.org/download/facts_about_IFAC.pdf. Accessed February 2011 IFACHandbook of international education pronouncements2010 ed.2010IFACNew York IFACFramework for international education standards for professional accountants2009International Federation of AccountantsNew York IFACAnnual report, 20092009Available at: http://www.ifac.org/About/2009-annual-report/. Accessed September 2010 IFACCompliance responses and action plans2005–2007Available at: http://www.ifac.org/about-ifac/membership/compliance-program/compliance-responses. Accessed April 2013 IMFReview of the standards and codes initiative2011Available at http://www.imf.org/external/np/pp/eng/2011/021611.pdf. Accessed 14 March 2013 10.1108/02686900710829426 10.1016/j.cpa.2009.04.001 10.1016/j.cpa.2003.06.004 10.5465/amj.2008.0340 10.1108/09513570610670361 10.1080/09639280802095206 10.1080/09639289200000033 C.NobesInternational classification of financial reporting1992RoutledgeLondon 10.1016/j.aos.2011.01.002 10.1108/09513570410567782 10.1108/02686900410549411 PIOBFifth public report of PIOB2010Available at: http://www.ipiob.org/sites/default/files/public_reports/PIOB_Fifth_Public_Report.pdf. Accessed January 2011 Professional Oversight BoardKey facts and trends of the accountancy profession, June 20122012Financial Reporting CouncilLondon Puxty A.G., 1986, Advances in Public Interest Accounting, 1, 95 10.1016/j.aos.2008.05.004 10.1016/0361-3682(87)90023-7 W.R.ScottInstitutions and organisations1995SageLondon 10.1016/j.aos.2008.10.001 10.1080/09639280601150921 10.1080/09639280601150939 10.5465/amr.1995.9508080331 10.1016/j.aos.2009.01.007 10.1108/09513570610670334 United NationsList of member states2010Available at: http://www.un.org/en/aboutun/index.shtml. Accessed 23 September 2010 Wade R.H., 2007, New Left Review, 46, 113 WorldbankCountry and lending groups data2012Available at: http://www.worldbank.org/about/country-classifications/country-and-lending-groups. Accessed June 2012