An Interview-Based Study of Individual and Institutional Preparedness for Teaching IFRS

Abstract

This study uses an interview approach in order to ascertain individual and institutional preparation for implementing IFRS into curricula.  This is an important issue, due to the eventual adoption of IFRS by the United States.  The participants in the study indicate that neither individuals nor institutions have a high level of readiness for teaching IFRS.  The study then covers the implications of these findings and suggests future research possibilities.