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Abstract

Financial reporting is moving towards the use of one single set of accounting standards known as International Financial Reporting Standards (IFRS/IAS) issued by IASB due to the enormous benefits it brings to users of financial statements. The principal objective of the study is to uncover whether or not IFRS/IASs are taught in the Polytechnics in Ghana and its impact on the competitiveness of the HND graduates. Questionnaires were used on a sample of 33 lecturers and 171 final year students of the four (4) Polytechnics studied. Simple random and convenient sampling techniques were used. The study found that even though IFRS/IASs were taught in the Polytechnics studied, they were selectively cherry picked and taught. Additionally, in some cases only references to IFRS/IASs were made to students during lectures without the substance of the standards being taught to details. Further findings were the lack of standardisation in IFRS/IAS education.

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