2013 |
Volume 2 |
Issue Issue 1
The New Syllabus of Institute of Chartered Accountants of Bangladesh (ICAB): The Perception and the Expectations of The Articled Students
1.
Jamil Sharif
– Lecturer, Department Of Accounting & Information Systems, University Of Dhaka, Bangladesh
2.
Musfiqur Rahman
– Lecturer, Department Of Accounting & Information Systems, University Of Dhaka, Bangladesh
3.
Mohammad Moniruzzaman
– Lecturer, Department Of Accounting & Information Systems, University Of Dhaka, Bangladesh
Received
26-Mar-2013
|
Accepted
-
|
Published
26-Mar-2013
|
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.
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