Journal of European Economic History journal thumbnail
Volume:5, Issue:3
Citations
5 Views
3 Downloads
Share this article
Useful Links
  • Frequently Asked Questions (FAQs)
Journal of European Economic History
2024, Volume:5, Issue:3 : 13-18
Research Article
Global Benchmarking of Accounting Education Outcomes
 ,
 ,
1
Department of Accounting, Global School of Business, Kuala Lumpur, Malaysia
2
School of Accountancy, Pacifica University, Manila, Philippines
3
Centre for Higher Education Studies, Bengaluru, India
Abstract

Global mobility of accountants, cross-border capital markets, and rapidly evolving reporting/assurance expectations have intensified the need to benchmark accounting education outcomes across institutions and countries. Yet benchmarking remains difficult because programs differ in curriculum structures, regulatory contexts, accreditation models, assessment practices, and definitions of “competence.” This paper proposes an integrated benchmarking framework that aligns program outcomes with internationally recognized competency expectations (e.g., IFAC International Education Standards), accreditation-driven assurance of learning systems, and licensure-oriented competency specifications (e.g., CPA exam blueprints). Building on a logic-model view of education quality, we propose (i) a harmonized outcome taxonomy, (ii) a balanced scorecard of direct and indirect measures, (iii) an index-based benchmarking approach with defensible normalization, and (iv) governance and ethics protocols to ensure fair comparisons. The contribution is a practical pathway for institutions and policymakers to benchmark learning outcomes while respecting local context and avoiding misleading league-table behavior.

Keywords
License
Copyright (c) Journal of European Economic History
Creative Commons Attribution License Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
All papers should be submitted electronically. All submitted manuscripts must be original work that is not under submission at another journal or under consideration for publication in another form, such as a monograph or chapter of a book. Authors of submitted papers are obligated not to submit their paper for publication elsewhere until an editorial decision is rendered on their submission. Further, authors of accepted papers are prohibited from publishing the results in other publications that appear before the paper is published in the Journal unless they receive approval for doing so from the Editor-In-Chief.
J Euro Eco His open access articles are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. This license lets the audience to give appropriate credit, provide a link to the license, and indicate if changes were made and if they remix, transform, or build upon the material, they must distribute contributions under the same license as the original.
Recommended Articles
Research Article Open Access
The Emerging Opportunities of India’s Demographic Dividend
2026, Volume:7, Issue :1 : 117-123
DOI: https://doi.org/10.61336/JEEH/26-1-9
Research Article Open Access
Reviewing the Demographic Dividend Internationally Through the Lens of Economic Gains Across
2026, Volume:7, Issue :1 : 124-131
DOI: https://doi.org/10.61336/JEEH/26-1-10
Research Article Open Access
Blue Economy and Coastal Rehabilitation in Gujarat: A Study in Fisheries Sector
2026, Volume:7, Issue :1 : 132-142
DOI: https://doi.org/10.61336/JEEH/26-1-11
Research Article Open Access
Artificial Intelligence In Search Engine Optimization: An Exploratory Study On Efficiency, Human Expertise And Performance Outcomes
2026, Volume:7, Issue :1 : 143-149
DOI: https://doi.org/10.61336/JEEH/26-1-12
© Copyright @Banco di Roma, Unless it otherwise mention
Email: support@unicredit-capitalia.eu