Literature Review - Concept Map

716 Words3 Pages
Introduction This paper will discuss the literature review section of Adena LeJeune’s 2010 dissertation titled “Examination of Louisiana Certified Public Accountants' Perceived Educational Needs Related to International Financial Reporting Standards” (IFRS). Beginning with the author’s strategy, the learner identifies the theoretical framework and research methodology followed by an explanation of the work’s organizational layout. The next sections explore the levels of analysis used and the limitations, implications, and recommendations as identified by the author. Finally, the paper will present a visual in the form of a concept map and conclude with a brief summary about the learner’s takeaways from this assignment.
Agency Theory
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For the presentation of the literature review, the author used a logical methodology by first explaining the study’s purpose, search strategy, and the basis for the theoretical framework. Delving into the historical literature, the author focused on agency theory, the principal-professional relationship, early IFRS research, and the rationale behind IFRS’ CPE for the Certified Professional Accountant (CPA). Switching gears to current literature, the author again focused on the principal-professional relationship and CPE rationale, and ended the section with a review of IFRS’, its status in the United States, and results from other adopting IFRS in other countries. The author summarized the literature review emphasizing the need for IFRS’ CPE as a responsibility of accountants under the principal-professional relationship through motivation by the professional (accountants) and the profession (accounting agencies).
Limitations, Implications, and Recommendations This section highlights an author-identified limitation, implication, and recommendation for this and future IFRS’ CPE research. While the author found studies conducted at the profession and country levels, studies at the professional level only existed in Bahrain with this work adding to the literature as a
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