Integrating IFRSs into the Accounting Curriculum: Evidence Using a Multiple Triangulation Approach

Abstract

This paper investigates accounting students’ opinions and the faculty members’ views on the incorporation of International Financial Reporting Standards (IFRSs) into the accounting curriculum at Qatar University (QU). A multiple triangulation approach is used to improve the capabilities of interpreting the findings in a more holistic way. The study finds that students are very interested in learning IFRSs, that faculty members support this finding, and believe that teaching IFRSs to students is crucial for their future job opportunities. Faculty members and students equally prefer to incorporate IFRSs into the accounting curriculum in the core (required) courses. Moreover, both faculty members and students believe that the preferred pedagogy for teaching IFRSs is the traditional lecture method. The findings should assist policymakers to better understand the perceptions of accounting students and faculty members regarding the teaching of IFRSs in Qatar and in the other developing economies of the GCC.