...Ahmed Diab Purpose This study investigates the influence of the surrounding institutional context, with a particular focus on the professional perspective, on accounting education in two leading developing countries in the Middle East and North Africa (MENA) region, Egypt and the Kingdom of Saudi...

... highlight the need for a comprehensive approach to IFRS integration in accounting education. Policymakers and universities should focus on faculty development initiatives, address practical obstacles and create a supportive institutional environment to enable successful IFRS assimilation. The study also...

... as follows: for the accounting education literature on how FAC assists students in changing students' perceptions through the lens of BPT, for professional accounting bodies to find ways to promote accounting careers for students and for educators to increase students’ desire for accounting study...

... and growth (Pascarella and Terenzini, 1991). As students progress through the university system, they undergo a socialization process, which includes changes in attitudes and values (Robbins, 1998). Sustainability Sustainability accounting Higher education Theory of planned behaviour Accounting...

... with an Islamic accounting and finance background notably viewed the character of IFA textbooks as serving an ideological role or permeating propaganda. The latter suggests that alternative worldviews, relevant and nuanced to the Indonesian context, are promoted in accounting education. Research limitations...

... factors of academic, family and peers, as well as religion that primarily influence their AF tolerance levels. Originality/value The research fills the extremely scarce accounting education literature in Oman by documenting fresh evidence of AF (in)tolerance among future members of the country’s...

... for professional accountants to emerge as “knowledge professionals” through expanding and upgrading of their skills and competencies that would enhance their abilities to anticipate, adapt and manage change in the new millennium. However, research findings indicate that accounting educators still largely consider...