{"id":"https://openalex.org/W4384821876","doi":"https://doi.org/10.1080/2331186x.2023.2235954","title":"IFRS integration into accounting education: Academics\u2019 perspective: Evidence form Yemeni universities","display_name":"IFRS integration into accounting education: Academics\u2019 perspective: Evidence form Yemeni universities","publication_year":2023,"publication_date":"2023-07-19","ids":{"openalex":"https://openalex.org/W4384821876","doi":"https://doi.org/10.1080/2331186x.2023.2235954"},"language":"en","primary_location":{"id":"doi:10.1080/2331186x.2023.2235954","doi":"https://doi.org/10.1080/2331186x.2023.2235954","is_oa":true,"landing_page_url":"http://dx.doi.org/10.1080/2331186x.2023.2235954","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/2331186X.2023.2235954?needAccess=true","source":{"id":"https://openalex.org/S2764918247","display_name":"Cogent Education","issn_l":"2331-186X","issn":["2331-186X"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","jufo-1","ki-jl-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Education","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.tandfonline.com/doi/pdf/10.1080/2331186X.2023.2235954?needAccess=true","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5082176979","display_name":"Mohammed A. Al\u2010Bukhrani","orcid":"https://orcid.org/0000-0002-9695-2879","observed_orcids":["https://orcid.org/0000-0002-9695-2879"]},"institutions":[{"id":"https://openalex.org/I4388482659","display_name":"Albaydha University","ror":"https://ror.org/0505vtn61","country_code":"YE","type":"education","lineage":["https://openalex.org/I4388482659"]}],"countries":["YE"],"is_corresponding":false,"raw_author_name":"Mohammed A. Al-Bukhrani","raw_affiliation_strings":["Albydha University","Accounting Department, Faculty of Administrative Sciences, Albydha University, Albaydha, Yemen"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Albydha University","institution_ids":["https://openalex.org/I4388482659"]},{"raw_affiliation_string":"Accounting Department, Faculty of Administrative Sciences, Albydha University, Albaydha, Yemen","institution_ids":["https://openalex.org/I4388482659"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5060188373","display_name":"Ebrahim Mohammed Al\u2010Matari","orcid":"https://orcid.org/0000-0001-9247-2766","observed_orcids":["https://orcid.org/0000-0001-9247-2766"]},"institutions":[{"id":"https://openalex.org/I199702508","display_name":"Jouf University","ror":"https://ror.org/02zsyt821","country_code":"SA","type":"education","lineage":["https://openalex.org/I199702508"]},{"id":"https://openalex.org/I4210160302","display_name":"Amran University","ror":"https://ror.org/055y2t972","country_code":"YE","type":"education","lineage":["https://openalex.org/I4210160302"]}],"countries":["SA","YE"],"is_corresponding":true,"raw_author_name":"Ebrahim Mohammed Al-Matari","raw_affiliation_strings":["Amran University","College of Business, Jouf University","3 Faculty of Commerce and Economics, Amran University, Amran, Yemen","Department of Accounting, College of Business, Jouf University, Saudi Arabia"],"raw_orcid":"https://orcid.org/0000-0001-9247-2766","affiliations":[{"raw_affiliation_string":"Amran University","institution_ids":["https://openalex.org/I4210160302"]},{"raw_affiliation_string":"College of Business, Jouf University","institution_ids":["https://openalex.org/I199702508"]},{"raw_affiliation_string":"3 Faculty of Commerce and Economics, Amran University, Amran, Yemen","institution_ids":["https://openalex.org/I4210160302"]},{"raw_affiliation_string":"Department of Accounting, College of Business, Jouf University, Saudi Arabia","institution_ids":["https://openalex.org/I199702508"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5003117088","display_name":"Farah Naaz Gauri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I165259314","display_name":"Dr. Babasaheb Ambedkar Marathwada University","ror":"https://ror.org/033pfj584","country_code":"IN","type":"education","lineage":["https://openalex.org/I165259314"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Farah Naaz Gauri","raw_affiliation_strings":["Dr. Babasaheb Ambedkar Marathwada University","Commerce Department, Dr. Babasaheb Ambedkar Marathwada University, Aurangabad, Maharashtra, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Dr. Babasaheb Ambedkar Marathwada University","institution_ids":["https://openalex.org/I165259314"]},{"raw_affiliation_string":"Commerce Department, Dr. Babasaheb Ambedkar Marathwada University, Aurangabad, Maharashtra, India","institution_ids":["https://openalex.org/I165259314"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5060188373"],"corresponding_institution_ids":["https://openalex.org/I199702508","https://openalex.org/I4210160302"],"apc_list":{"value":950,"currency":"GBP","value_usd":1165},"apc_paid":{"value":950,"currency":"GBP","value_usd":1165},"fwci":3.3778,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.92617439,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"10","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.8159999847412109},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.8479999899864197},{"id":"https://openalex.org/keywords/accounting-curriculum","display_name":"accounting curriculum","score":0.6729999780654907},{"id":"https://openalex.org/keywords/undergraduate-accounting-programs","display_name":"undergraduate accounting programs","score":0.5690000057220459},{"id":"https://openalex.org/keywords/yemeni-universities","display_name":"Yemeni universities","score":0.8920000195503235}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7820712327957153},{"id":"https://openalex.org/C47177190","wikidata":"https://www.wikidata.org/wiki/Q207137","display_name":"Curriculum","level":2,"score":0.7086786031723022},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.6243990659713745},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.5182140469551086},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.47806695103645325},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.45186808705329895},{"id":"https://openalex.org/C120912362","wikidata":"https://www.wikidata.org/wiki/Q136822","display_name":"Higher education","level":2,"score":0.4125719964504242},{"id":"https://openalex.org/C509550671","wikidata":"https://www.wikidata.org/wiki/Q126945","display_name":"Medical education","level":1,"score":0.39708030223846436},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.38479793071746826},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3322526216506958},{"id":"https://openalex.org/C19417346","wikidata":"https://www.wikidata.org/wiki/Q7922","display_name":"Pedagogy","level":1,"score":0.2607191205024719},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.14544904232025146},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/2331186x.2023.2235954","doi":"https://doi.org/10.1080/2331186x.2023.2235954","is_oa":true,"landing_page_url":"http://dx.doi.org/10.1080/2331186x.2023.2235954","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/2331186X.2023.2235954?needAccess=true","source":{"id":"https://openalex.org/S2764918247","display_name":"Cogent Education","issn_l":"2331-186X","issn":["2331-186X"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","jufo-1","ki-jl-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Education","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:82cecb4807aa49b1a1b05fef760c0aa4","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/82cecb4807aa49b1a1b05fef760c0aa4","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Cogent Education, Vol 10, Iss 2 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1080/2331186x.2023.2235954","doi":"https://doi.org/10.1080/2331186x.2023.2235954","is_oa":true,"landing_page_url":"http://dx.doi.org/10.1080/2331186x.2023.2235954","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/2331186X.2023.2235954?needAccess=true","source":{"id":"https://openalex.org/S2764918247","display_name":"Cogent Education","issn_l":"2331-186X","issn":["2331-186X"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","jufo-1","ki-jl-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Education","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.975600004196167,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4384821876.pdf","grobid_xml":"https://content.openalex.org/works/W4384821876.grobid-xml"},"referenced_works_count":60,"referenced_works":["https://openalex.org/W1516093138","https://openalex.org/W1520714623","https://openalex.org/W1576181892","https://openalex.org/W1774460361","https://openalex.org/W1984947418","https://openalex.org/W1985419904","https://openalex.org/W1989515447","https://openalex.org/W2000380427","https://openalex.org/W2019041496","https://openalex.org/W2033360656","https://openalex.org/W2037557484","https://openalex.org/W2053635601","https://openalex.org/W2054607341","https://openalex.org/W2058599614","https://openalex.org/W2059389421","https://openalex.org/W2066090712","https://openalex.org/W2068006775","https://openalex.org/W2071666535","https://openalex.org/W2072964722","https://openalex.org/W2090552208","https://openalex.org/W2105846236","https://openalex.org/W2112081648","https://openalex.org/W2124334161","https://openalex.org/W2130892515","https://openalex.org/W2131292268","https://openalex.org/W2136861732","https://openalex.org/W2139294647","https://openalex.org/W2148476833","https://openalex.org/W2155761476","https://openalex.org/W2163544552","https://openalex.org/W2170185509","https://openalex.org/W2337605591","https://openalex.org/W2345449856","https://openalex.org/W2460403273","https://openalex.org/W2481704025","https://openalex.org/W2497569404","https://openalex.org/W2585251880","https://openalex.org/W2754350237","https://openalex.org/W2896512139","https://openalex.org/W2901066847","https://openalex.org/W2905811773","https://openalex.org/W2941993166","https://openalex.org/W2950750906","https://openalex.org/W2951936974","https://openalex.org/W2955829435","https://openalex.org/W2992033572","https://openalex.org/W3000140607","https://openalex.org/W3005990306","https://openalex.org/W3040043077","https://openalex.org/W3083554010","https://openalex.org/W3150796314","https://openalex.org/W3155588787","https://openalex.org/W3173460506","https://openalex.org/W3193972517","https://openalex.org/W3210383951","https://openalex.org/W4210542665","https://openalex.org/W4231077521","https://openalex.org/W4247425252","https://openalex.org/W4313397082","https://openalex.org/W6925390069"],"related_works":["https://openalex.org/W4404069721","https://openalex.org/W1590319539","https://openalex.org/W3157273987","https://openalex.org/W2121586929","https://openalex.org/W7204671173","https://openalex.org/W3123965585","https://openalex.org/W7048209944","https://openalex.org/W7145531920","https://openalex.org/W2613278571","https://openalex.org/W2930877545"],"abstract_inverted_index":{"This":[0,36],"study":[1],"aims":[2],"to":[3,40,47],"assess":[4],"academics\u2019":[5,31,45,76],"comprehension":[6],"of":[7,10,33,44,69],"the":[8,42,51,62,66],"relevance":[9],"international":[11],"financial":[12],"reporting":[13],"standards":[14],"(IFRS)":[15],"integration,":[16],"as":[17,19],"well":[18],"its":[20],"implications":[21],"on":[22,82,99],"how":[23],"IFRS":[24,49,84,100],"are":[25],"included":[26],"into":[27,50],"accounting":[28,67],"curricula":[29],"and":[30,96,102],"awareness":[32],"these":[34],"plans.":[35],"research":[37],"also":[38],"sought":[39],"examine":[41],"impact":[43,81,98],"plans":[46],"include":[48],"curriculum.":[52],"These":[53],"statistics":[54],"were":[55],"submitted":[56],"by":[57],"119":[58],"academics":[59],"teaching":[60],"at":[61],"undergraduate":[63],"level":[64],"in":[65],"departments":[68],"Yemeni":[70],"University.":[71],"The":[72,87],"findings":[73],"indicate":[74,89],"that":[75,90],"expertise":[77],"has":[78],"a":[79,94],"positive":[80,97],"their":[83],"integration":[85,101],"objectives.":[86],"data":[88],"while":[91],"stakeholders":[92],"have":[93],"substantial":[95],"academic":[103],"objectives,":[104],"this":[105],"effect":[106],"is":[107],"not":[108],"uniform.":[109]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-07-21T00:00:00"}
