International Certification of Accountants in the CIS: A Case Study of Armenia

McGee, Robert W.

doi:10.2139/ssrn.251475

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International Certification of Accountants in the CIS: A Case Study of Armenia

6 Pages Posted: 27 Jan 2001

See all articles by Robert W. McGee

Robert W. McGee

Fayetteville State University - Department of Accounting

Abstract

The Association of Chartered Certified Accountants (ACCA) offered its certification exams in Armenia for the first time in December 1998. This article reports on that experience. It discusses the relatively low pass rate and the eight reasons for the low pass rate.

Keywords: Accounting; Certification; CIS; Armenia; Professional certification

JEL Classification: J44, K31, L44, L84, M4

Suggested Citation: Suggested Citation

McGee, Robert W., International Certification of Accountants in the CIS: A Case Study of Armenia. Available at SSRN: https://ssrn.com/abstract=251475 or http://dx.doi.org/10.2139/ssrn.251475