Factors impacting on adoption of international education standards: an empirical study using factor analysis

Adel BOULDJENIB

doi:10.54960/jfcg.v5i1.64

Authors

Adel BOULDJENIB Oum el Bouaghi University, Algeria

DOI:

https://doi.org/10.54960/jfcg.v5i1.64

Keywords:

International Education Standards, legal political and economic governance, opening of accounting profession to the outside world, initiative degree, accepting changes and differences of ideas

Abstract

The aim of this study is to determine the factors affecting International Education Standards (IESs) adoption, by using an econometric approach based on a sample of 64 Countries. To do that, data about legal, political, economic and cultural environment of each country was summarized using factorial analysis model. This model extracts four common factors from original data that’s likely to affect IESs adoption, those factors are legal, political and economic governance, opening of accounting profession to the outside world, initiative degree of the society, and accepting change and differences.

The study concludes, using an ordinal logistic regression model (logit model), that legal, political and economic governance, opening of accounting profession to the outside world, initiative degree of the society has a significant effect on IESs adoption, while accepting change and differences have no effect.

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