University - profession partnership in accounting education: the case of Sri Lanka

P. W. Senarath Yapa

Accounting Education, 2000, vol. 9, issue 3, 297-307

Abstract: This paper analyses accounting education in Sri Lanka with particular reference to the university-profession partnership. In terms of the establishment of the Institute of Chartered Accountants in Sri Lanka (ICASL) in 1959, the availability of accounting degree programmes in the university, and the on-going British influence in accounting, one might expect to find a vigorous accountancy profession in place, actively seeking to produce highly competent accounting professionals in adequate numbers suitable for its country's economic needs. However, such a situation would be misplaced. Over the past four decades ICASL has produced only 1800 qualified accountants in a country of 18 million population. Drawing upon a theoretical framework of professional accounting education, this paper explains the lack of a proper partnership between the university and the professional body over the last four decades in Sri Lanka, and speculates as to whether ICASL purposely exerts control over the supply of accountants by limiting the membership only to those who complete its own examinations.

Keywords: Accounting Profession Sri Lanka University-PROFESSION Partnership Institute Of Chartered Accountants In Sri Lanka (search for similar items in EconPapers)
Date: 2000
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DOI: 10.1080/09639280010010443

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