Journal of Commerce and Accounting Research

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The New Syllabus of Institute of Chartered Accountants of Bangladesh (ICAB): the Perception and the Expectations of the Articled Students


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1 Department of Accounting & Information Systems, University of Dhaka., Bangladesh
     

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This paper is an attempt to find out the perception and expectations of the articled students regarding the new syllabus introduced by the ICAB to make its articled students more competent in their professional life. The introduction of new syllabus is a successful effort of ICAB to give the articled students opportunity to provide international standard professional education and to get global affiliation. But the articled students expect more improved education and training facilities as well as improved logistic and technical support from the ICAB to cope up with the new syllabus and changing environment. They believe the new syllabus will help them to get a better understanding of accounting and business related issues. They also believe the passing rate will increase under this new syllabus. Again, articled students have concluded that more ethics related discussions in the classes will help them to behave more ethically in their professional life.

Keywords

Articled Students, Goal Congruence, ICAB, ICAEW, Professional Accountants
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  • Ahmed, J. (2006). Roadmap for Accountancy Profession in Bangladesh. Retrieved from http://www.iasplus.com/asia/0604bdroadmap.pdf (Accessed on October 15, 2011).

  • Prospects of CA Profession. Retrieved from http://www. icab.org.bd/prospectus.php. (Accessed on October 1, 2011).

  • Saunders, M., Lewis, P. & Thornhill, A. (2003). Research Methods for Business Students, (3rd ed.). India: Pearson Education.

  • Zikmand, W. G., Babin, B. J., Carr, J. C. & Griffin, M. (2010-11). Business Research Methods, (8th ed.). South Western Cengage Learning, Chapter 15.


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  • The New Syllabus of Institute of Chartered Accountants of Bangladesh (ICAB): the Perception and the Expectations of the Articled Students

Abstract Views: 310  |  PDF Views: 0

Authors

Jamil Sharif
Department of Accounting & Information Systems, University of Dhaka., Bangladesh
Musfiqur Rahman
Department of Accounting & Information Systems, University of Dhaka., Bangladesh
Mohammad Moniruzzaman
Department of Accounting & Information Systems, University of Dhaka., Bangladesh

Abstract


This paper is an attempt to find out the perception and expectations of the articled students regarding the new syllabus introduced by the ICAB to make its articled students more competent in their professional life. The introduction of new syllabus is a successful effort of ICAB to give the articled students opportunity to provide international standard professional education and to get global affiliation. But the articled students expect more improved education and training facilities as well as improved logistic and technical support from the ICAB to cope up with the new syllabus and changing environment. They believe the new syllabus will help them to get a better understanding of accounting and business related issues. They also believe the passing rate will increase under this new syllabus. Again, articled students have concluded that more ethics related discussions in the classes will help them to behave more ethically in their professional life.

Keywords


Articled Students, Goal Congruence, ICAB, ICAEW, Professional Accountants

References