How and When Matters: An In-depth Look at Tennessee CPAs Perceptions of International Accounting

The purpose of my research project is to determine if a connection exists between Tennessee accounting professionals’ educational and professional experience (including size of firm and years practiced), and their perceptions and acceptance of several key international accounting issues including the convergence of US GAAP and IFRS (international accounting standards). I hope to determine there is a positive relationship in regards to the level of education (Bachelors’, Master’s, etc.) and type of firm (Big 4, regional, local, etc.) and perception of international accounting. I also believe there will be a negative relationship in regard to the degree of professional experience (number of years practiced) and acceptance of these international accounting issues. I plan to determine these findings with professional and educational experience as the independent variables and the degree of acceptance and perception as the dependent variables within my study.