Postulados de lucha: posible emergencia disidente

The profile of implementation is the commencement point of curriculum reform. It identifies the appropriate paths to follow to achieve the required curriculum reform. The profile of implementation acts as a map for those involved in the planning and design stages of curriculum change, incorporating the strengths and weaknesses of the academic institution and its staff (Rogan & Grayson 2003). As higher education institutions in Saudi Arabia differ in terms of availability of resources, experience and qualifications of accounting academics, as well as their stage of incorporating IFRS into their accounting curricula, it is important to have an understanding and a clear conception of the profile of implementation construct.

The profile of implementation construct is reflected in the first research question:

RQ1: How does the educational profile of the learning environment in Saudi Arabia affect the preparation for the teaching of IFRS?

Answering this question through the analysis of questionnaires and interviews will enable an assessment of the educational profiles of Saudi higher education institutions and academic staff in relation to IFRS.

4.3.1.1Stage of incorporation of IFRS

The first step in the assessment of the profile of implementation construct is the determination of the stage at which higher education institutions stand with respect to the incorporation of IFRS. This necessitates the identification of academics’ perceptions of the importance of making changes to the curriculum and the steps followed by academic institutions to address the required change. This will help in determining the stage to which Saudi higher education institutions have progressed in including IFRS in their curricula. It will also assist in identifying plans to incorporate IFRS in the future as well as plans to prepare academic staff to teach IFRS. To address this issue, the following research sub-question is proposed:

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RQ1a: What is the state of accounting education in higher education institutions in Saudi Arabia with respect to preparedness for the transition to IFRS?

4.3.1.2Influence of Islamic economic environment on IFRS adoption

Another important aspect to be investigated within the profile of implementation construct is the Islamic economic environment of Saudi Arabia. This aspect is unique to this study and is not addressed in Rogan and Grayson’s (2003) framework. As noted, Saudi Arabia is an Islamic country where Islamic values and Shari’ah law guide all facets of life. The influence of Islamic law will therefore affect the way business is organised and the way accounting and financial regulations are formed and interpreted (Lewis 2001). Western accounting standards are not necessarily completely compatible with an Islamic environment (White 2004).

Saudi Arabia’s decision to adopt IFRS will require a close examination of both the accounting profession represented by SOCPA and accounting educators. For example, SOCPA will need to address Islamic financial transactions when it transitions to IFRS, while accounting educators will need to cover Islamic financial transactions within their accounting curricula to ensure that their graduates are knowledgeable about the special treatment of such transactions. Accounting academics’ awareness and perceptions of the implications that the Islamic economic environment of Saudi Arabia will have on the level and degree of transition to IFRS and its incorporation into the curriculum will be investigated, analysed and compared to the related literature. This will assist higher education institutions and professional and academic bodies in Saudi Arabia to consider these issues when they make, implement and monitor plans. To investigate the influence of the Islamic economic environment, the following research sub-question is proposed:

RQ1b: What is the influence of the Islamic economic environment on the transition to IFRS in the accounting curricula of higher education institutions in Saudi Arabia?

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4.3.1.3Approaches to teaching

Another dimension of the profile of implementation construct is ‘classroom interaction’. Here Rogan and Grayson (2003) differentiate among four levels of interaction where level one is characterised by an instructor-centred approach in which the instructor’s presence dominates the class. This approach is typified by low levels of engagement of students where their participation is limited to straightforward questions and answers. Conversely, level four is characterised by a student-centred approach where students play the dominant role in class with high levels of interaction and application of different skills. In this environment, instructors act as facilitators advising students and providing them with guidance when necessary. It can be observed that as one moves from level one to level four, the direction heads towards a student-centred approach to teaching. Although Rogan and Grayson (2003) do not suggest that level one practices are of lower status than those of level four, they highlight that higher levels are inclusive of lower levels and that a combination of different levels may be appropriate.

As this study investigates the implications of the transition to IFRS in the higher education accounting curricula in Saudi Arabia, there is a need to revisit the style of class interaction and teaching approaches adopted by accounting academics in these higher education institutions. As discussed in Chapter 3, IFRS are principles-based. It has also been discussed that the teaching of standards with a principles-based nature requires the development of critical-thinking and judgement skills of students. This is reflected in the way the new accounting curriculum is taught and delivered, as well as in the way students’ performances are assessed and evaluated to ensure students capture the required skills and knowledge. Class interaction needs to be analysed within the profile of implementation construct of the framework; consequently, the following research sub-question is proposed:

RQ1c: How do academics in Saudi Arabia perceive approaches to teaching principles-based IFRS standards?

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