The International Association for Accounting Education & Research (IAAER) is a non-profit organization that promotes excellence in accounting education and

research Research is "creativity, creative and systematic work undertaken to increase the stock of knowledge". It involves the collection, organization and analysis of evidence to increase understanding of a topic, characterized by a particular att ...

. The organization also seeks to ensure that accounting academics make the maximum contribution to development of excellent accounting standards.

Foundation

The origins of the IAAER can be traced back to meetings of the International Congresses on Accounting that started in 1904. The

International Federation of Accountants The International Federation of Accountants (IFAC) is the global advocacy organization for the accountancy profession; mainly for the financial accounting and auditing professions. Founded in 1977, IFAC has more than 175 members and associates in ...

began holding separate International Conferences on Accounting Education in 1962. IAAER was founded in 1984 to serve as a co-host with the Japanese Accounting Association for the sixth of these conferences, which was scheduled to be held in

Kyoto Kyoto (; Japanese: , ''Kyōto'' ), officially , is the capital city of Kyoto Prefecture in Japan. Located in the Kansai region on the island of Honshu, Kyoto forms a part of the Keihanshin metropolitan area along with Osaka and Kobe. , the ci ...

Japan Japan ( ja, 日本, or , and formally , ''Nihonkoku'') is an island country in East Asia. It is situated in the northwest Pacific Ocean, and is bordered on the west by the Sea of Japan, while extending from the Sea of Okhotsk in the north ...

in 1987. Its organization was defined at a meeting in

Toronto Toronto ( ; or ) is the capital city of the Canadian province of Ontario. With a recorded population of 2,794,356 in 2021, it is the most populous city in Canada and the fourth most populous city in North America. The city is the ancho ...

Canada Canada is a country in North America. Its ten provinces and three territories extend from the Atlantic Ocean to the Pacific Ocean and northward into the Arctic Ocean, covering over , making it the world's second-largest country by tot ...

on 17 August 1984, with representatives from Australia, Canada, Japan, Netherlands, Germany, the United States and the United Kingdom.

Membership

IAAER offers institutional, university, individual, and student memberships. As of 2009, IAAER had about 50 institutional members, including professional accounting bodies such as the American Institute of Certified Public Accountants and accounting academic organizations such as the

American Accounting Association The American Accounting Association (AAA) promotes accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a volun ...

. In 2009, IAAER announced that all members would have access to eIFRS, an online repository of material about

International Financial Reporting Standards International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing the company's f ...

Activities

IAAER contributes to international accounting and auditing standards through relationships with various international bodies, bringing a research-based academic viewpoint. Specifically, IAAER is represented on the

International Accounting Education Standards Board The International Accounting Education Standards Board (IAESB) is an independent organisation within the fold of the International Federation of Accountants (IFAC). The board develops guidance to improve standards of education in accountancy. The ...

(IAESB) of the

(IFAC), the Education Advisory Group of the International Accounting Standards Committee Foundation and the Standards Advisory Council of the

International Accounting Standards Board The International Accounting Standards Board (IASB) is the independent accounting standard-setting body of the IFRS Foundation. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). ...

(IASB). IAAER commissions research projects to develop improvements to international accounting and educational standards, and promotes development of accounting skills by working with local and regional bodies and organizing conferences and workshops. For example, in 2006 IAAER and

KPMG KPMG International Limited (or simply KPMG) is a multinational professional services network, and one of the Big Four accounting organizations. Headquartered in Amstelveen, Netherlands, although incorporated in London, England, KPMG is a net ...

invited research proposals under the Defining, Recognizing and Measuring Liabilities Research Program. In November 2007, IAAER and the Association of Chartered Certified Accountants (ACCA) announced that they were providing up to five research grants of up to $25,000, funded by ACCA, to support the work of the IAESB. In July 2010 IAAER and ACCA again issued a call for proposals for research supporting development of international standards of education. The IAAER sponsors and coordinates the World Congress of Accounting Educators and Researchers, which is held every four years in conjunction with IFAC World Congress. IAAER issues the COSMOS Accountancy Chronicle, a newsletter, supports the '' Journal of International Financial Management and Accounting'' and ''Accounting and Accounting Education: An International Journal'', the official journals of the organization.

References

{{DEFAULTSORT:International Association for Accounting Education and Research Professional accounting bodies Organizations established in 1984 Accounting education