Exigencias de la sociedad de la información y el conocimiento: globalización e

The availability of required teaching materials and resources to accounting academics and students is highlighted repeatedly in the literature as one of the main factors influencing both the time and extent to which curriculum-reform initiatives are enacted (Alkhtani 2010; Munter & Reckers 2009). For example, Jackling, de Lange and Natoli (2013) state that the availability of teaching materials that cover IFRS is considered one of the main reasons for postponing the transition to IFRS in the accounting curriculum and one of the main causes resulting in increasing the hesitation of accounting academics to adopt teaching IFRS in Australia. Stoner and Sangster (2013) highlight that accounting programmes provided by vocational institutions heavily use accounting textbooks as the main reference, and make little use of other external materials provided by outside organisations such as the actual standards and online resources. This has resulted in vocational institutions delaying incorporation of IFRS into their accounting curricula (Stoner & Sangster 2013).

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The lack of IFRS-related teaching resources is even more obvious in non-English- speaking countries (Vysotskaya & Prokofieva 2013). This issue has been attributed to the lack of availability of accurate and consistent translations of IFRS and IFRS-related teaching materials and resources into languages other than English for countries where English is not the native language used in instruction and interaction with students. Efforts from local professional bodies or individual academics are needed to fill this gap in the form of authorisation and translation of leading textbooks and teaching materials.

Academics play an important role in supporting the transition to IFRS in the curriculum through the development of teaching resources. Jackling, de Lange and Natoli (2013) indicate that minimum efforts were made by Australian academics to develop teaching materials. They instead relied on initiatives from textbook publishers. Jackling, de Lange and Natoli (2013) add that publishers of financial accounting textbooks have responded to the need to provide textbooks that cover IFRS with supplementary teaching materials. Academic institutions also play a role in supporting academics to allow them to participate in publishing and translating IFRS-related textbooks and teaching materials. Evidence from AlMotairy and AlTorky (2012) indicates that universities in Saudi Arabia have not provided academics with sufficient support (e.g., allowing lower teaching loads) to develop IFRS teaching resources to account for the shortage of such teaching materials in Arabic.

Academics also need to increase their awareness of and exposure to the resources provided beyond their academic institutions, as such a lack of awareness can result in missed opportunities and delays to the incorporation of IFRS into the curriculum. For example, AlMotairy and AlTorky (2012) note that almost 40 per cent of the academics in Saudi Arabia who participated in their study were not aware of teaching resources and case studies prepared by the ‘Big 4’ public accounting firms.

While there is a lack of awareness of external resources, a vast number of online resources are offered through a number of channels such as global accounting firms and professional accounting bodies in the US, Canada and Europe (Yallapragadarry, Toma & Roe 2011). Larson and Brady (2009) introduce and suggest a number of resources that can empower IFRS teaching. Larson and Street (2011) also provide an extensive review of IFRS-related teaching materials and resources in addition to suggested

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strategies to help accounting academics access and use these resources. Example of these resources include IFRS standards and summaries, websites of professional bodies and public accounting firms, case studies and suggestions for accounting textbooks on IFRS.

The IFRS Education Initiative also provides accounting academics and students access via the internet to a number of useful resources and materials related to IFRS, most of which are free of charge or offered at a minimal cost (IFRS Foundation 2014d; Jackling 2013). Table 3.2 outlines some of these resources, which include the following:

• translations of the standards for listed companies and SMEs

• teaching materials that support framework-based teaching

• PowerPoint materials for train the trainer workshops

• 35 translated training modules for IFRS for SMEs.

The IFRS Foundation acknowledges that the Arabic translations of some of these materials are facilitated and funded by the Arab Society of Certified Accountants (ASCA) in Jordan and that these translations are not approved by the IASB (IFRS Foundation 2014e). Appendix B provides a detailed overview of the resources offered by the IFRS Education Initiative.

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Table 3.2: IFRS Education Initiative resources in Arabic

Resources Example

IFRS • 2014 Red Book and eIFRS Professional

• 2012 consolidated, unaccompanied IFRSs available on eIFRS Basic (free access with registration)

IFRS for SMEs and other publications

• translation of IFRS for SMEs

• eIFRS terminology

XBRLIFRS taxonomy • 2014 taxonomy

Framework-based teaching material

• Introduction

• Stage 1: Property, plant and equipment

• Stage 2:Property, plant and equipment with other non-financial assets

• Stage 3: Non-financial assets

• Stage 3: The Open Safari case study

• Stage 3: Teaching notes for the Open Safari case study

Framework-based teaching workshops

• workshops conducted by IFRS Education Initiative staff in coordination with regional and global partners

• train the trainer workshops on the topic ‘IFRS for SMEs’

Arabic-language material for ‘train the trainers’ workshops

• PowerPoint presentations for train the trainer workshops on the topic ‘IFRS for SMEs’ Arabic-language training

modules

• 35 standalone training modules—one for each section of the IFRS for SMEs

IFRS support for students • prearranged visits to meet IFRS Foundation staff

• educational notes and articles

Source: IFRS Foundation (2014e)