Standard-setting Process Research Articles

Consistency between inter-institutional panels using a three-level Angoff-standard setting in licensure tests of foreign-trained dentists in Sweden: A cohort study.

Licensure exams play a crucial role in ensuring the competence of individuals entering a profession, thereby safeguarding the public and maintaining the quality and integrity of the profession. In Sweden, dentists educated outside the European Union seeking to practise dentistry must undergoa re-certification process. The re-certification process includes a theoretical examination where pass marks are set using a three-level Angoff method. This study aimed to determine the consistency of the Angoff ratings using independent panels at two Swedish universities. Two cohorts of panellists were included in the study: one reference and one external. The reference panel was responsible for rating the upcoming theoretical examinations in the proficiency test, which were used to set the pass mark. The external panel, recruited from a dental school at a university in another region in Sweden, provided ratings after the examinations. Three examinations during 2019-2020 were included in this study (267 items in total). There was a strong correlation (ρ ≥ 0.70, p < .001) between the ratings of the two independent panels, with no significant differences in item ratings across the full exams, dental disciplines, and professional qualifications analysed. This suggests that the three-level Angoff method reliably produces similar standards for assessing the competence of the minimally qualified dentist across different institutions. The expectations of the minimally qualified but still acceptable dentist were comparable between the two independent panels across the three theoretical examinations explored. The alignment between the panels indicates valid, reliable standards across institutions, despite the independent syllabi of the two study programmes. However, while there is an alignment, differences in ratings remain. Consequently, involving multiple institutions in future standard-setting processes could help ensure that the standards reflect a broader range of educational practices, supporting the credibility of licensure examinations.

Designing natural capital accounting for agriculture: perceptions of farm accountants

PurposeThis paper aims to accelerate the development of natural capital accounting via an early report of farm accountants responses to prototype natural capital accounts. The authors test an approach to co-development with this important group who are both preparers and users of natural capital accounts but are not presently included in the research or development of natural capital accounting.Design/methodology/approachSeven practicing farm accountants and three accountants with an interest in this area were interviewed to gather responses to prototype farm natural capital accounts and make changes to improve the clarity, relevance and usefulness of the accounts. The paper calls for more work in participatory co-development to speed up the development and implementation of natural capital accounting.FindingsThe authors found that all participants were supportive of the concept of natural capital accounting and the consideration of agricultural ecosystems as assets of a farm business. Most participants could interpret the accounts and saw them as useful and important to improve sustainability outcomes. Participants highlighted the need for 1) the development of reliable, consistent valuation methods that resist manipulation; 2) natural capital accounting to be affordable and provide value to users; and 3) farmers to be supported to apply and report the methods for different objectives and contexts.Research limitations/implicationsSince agriculture is a significant source of greenhouse gas emissions and changes to natural capital in the economy, information included in natural capital accounts of farm businesses is important to inform policy as well as farm management decisions. This research reveals strategies for policy makers to accelerate the supply of this information to enable market and other incentives to address urgent issues related to sustainability. Results of this study are from a limited sample of well-informed individuals and are thus preliminary. However, they highlight the need (and opportunity) to further co-design natural capital accounts in agriculture with farm accountants.Practical implicationsFarm accountants are important stakeholders in the development and implementation of natural capital accounting processes and systems, yet they are currently excluded from the science and standard-setting processes underpinning natural capital accounting. Co-development represents a fundamental shift in how the science around natural capital accounting is done and is an important step towards creating a more transdisciplinary approach to working with users. The authors show how users can be involved in developing natural capital accounting methods, standards and reports.Social implicationsNatural capital accounting is a promising method to help reverse sustainability problems, if it is co-developed with stakeholders to be useful and useable.Originality/valueTo the best of the authors’ knowledge, this research is the first to report on farm accountants’ perceptions of natural capital accounts in agriculture and to present a case study of co-developing natural capital accounts with farm accountants.

Understanding the Politics of Food Regulation and Public Health: An Analysis of Codex Standard-Setting Processes on Food Labelling

Background: The importance of the international food regulatory system to global health, is often overlooked. There are calls to reform this system to promote healthy and sustainable food systems centred on the Codex Alimentarius Commission (Codex), the United Nation’s (UN’s) standard-setting body. Yet this presents a significant political challenge, given Codex has historically prioritized food safety risks over wider harms to public health, and is dominated by powerful food exporting nations and industry groups with a primary interest in trade expansion. To better understand this challenge, we examine who participates and contests Codex standards, using the development of the new Guidelines on Front-of-pack Nutrition Labelling (FOPNL) as a case study. Methods: The study involved: (i) collecting Codex Committee on Food Labelling (CCFL) documents (2016-2023); (ii) identification, categorization, and enumeration of actors involved in the development of the Guidelines; and (iii) guided by a constructivist framework, analysis of how actors framed and contested key provisions of the Guidelines. Results: Country representation was skewed towards high-income (47.9%). Member state delegations were dominated by non-health ministries (59.8%) and industry actors (16.1%). Industry actors comprised the large majority of observers (84.2%) and civil society actors representing public health interests the least (12.2%). Commercial actors used frames supporting positive FOPNL messages (eg, low in salt) opposing negative ones (eg, "high-in" sugar warnings) and called for product exemptions (eg, sports foods and baby foods). Public health actors used frames supporting simplified FOPNL to reduce consumer confusion, that hold up public health goals, and prevent inappropriate marketing. Conclusion: Participation in the Guidelines development process suggests stronger preferences for trade facilitation and commerce over public health. Ambitions to reform the international food regulatory system may require an examination of who participates and how to address this asymmetrical representation of interests. These results suggest the need to greatly strengthen public health representation at Codex.

Using ROC Analysis to Refine Cut Scores Following a Standard Setting Process

In educational assessment, cut scores are often defined through standard setting by a group of subject matter experts. This study aims to investigate the impact of several factors on classification accuracy using the receiver operating characteristic (ROC) analysis to provide statistical and theoretical evidence when the cut score needs to be refined. Factors examined in the study include the sample distribution relative to the cut score, prevalence of the positive event, and cost ratio. Forty item responses were simulated for examinees of four sample distributions. In addition, the prevalence and cost ratio between false negatives and false positives were manipulated to examine their impacts on classification accuracy. The optimal cut score is identified using the Youden Index J. The results showed that the optimal cut score identified by the evaluation criterion tended to pull the cut score closer to the mode of the proficiency distribution. In addition, depending on the prevalence of the positive event and cost ratio, the optimal cut score shifts accordingly. With the item parameters used to simulate the data and the simulated sample distributions, it was found that when passing the exam is a low-prevalence event in the population, increasing the cut score operationally improves the classification; when passing the exam is a high-prevalence event, then cut score should be reduced to achieve optimality. As the cost ratio increases, the optimal cut score suggested by the evaluation criterion decreases. In three out of the four sample distributions examined in this study, increasing the cut score enhanced the classification, irrespective of the cost ratio when the prevalence in the population is 50%. This study provides statistical evidence when the cut score needs to be refined for policy reasons.

Can Participation in the Green Standard-Setting Process Promote Green Innovation in Heavy-Pollution Firms? Evidence from China

Can Participation in the Green Standard-Setting Process Promote Green Innovation in Heavy-Pollution Firms? Evidence from China

The State of Mastery Learning in Pediatric Graduate Medical Education: A Scoping Review.

The aim of this study was to characterize the state of mastery learning interventions, identify gaps in current approaches, and highlight opportunities to improve the rigor of ML in pediatric graduate medical education (GME) training programs. In October 2022, we searched Ovid, PubMed, Scopus, and ERIC. Two reviewers independently screened 165 citations and reviewed the full manuscripts of 20 studies. We developed a modified data abstraction tool based on the Recommendations for Reporting Mastery Education Research in Medicine (ReMERM) guidelines and extracted variables related to mastery learning curricular implementation and design and learner assessment. Eleven studies of ML approaches within pediatric GME were included in the full review, with over half published after 2020. ML interventions were used to teach both simple and complex tasks, often in heterogeneous learner groups. While deliberate practice and feedback were consistently reported features of ML in pediatrics, opportunities for improvement include clearly defining mastery, conducting learning over multiple sessions, presenting sufficient validity evidence for assessment tools, adhering to rigorous standard setting processes, and reporting psychometric data appropriate for ML. In pediatric GME, ML approaches are in their infancy. By addressing common shortcomings in the existing literature, future efforts can improve the rigor of ML in pediatric training programs and its impact on learners and patients.

Standard-Setting Methods for Assessment in a Post-Graduate Medical College.

Standard-setting procedures assess candidates' competence in an examination. Different standard-setting methods produce different pass scores, and no gold standard exists currently. The quality of the standard-setting process is critical in medical examinations where true competency needs to be determined for safe medical practice. This study assessed the standard-setting methods the college uses to determine the pass scores in the various parts of the fellowship examinations and compared these methods with the arbitrary 50% previously used. A cross-sectional comparative study to assess the standard-setting methods adopted, which was applied to the September/October/November 2023 fellowship examinations. This was a total population survey involving the 16 faculties of the College. Secondary data from a compilation of approved results was used. Descriptive and analytical statistics in Microsoft Excel program. The methods for standard-setting adopted by the college were assessed, and their mean pass scores were analysed. The mean pass score for the primary multiple choice questions examinations was 46.7%, lower than the previously used arbitrary 50% mark, and this difference was statistically significant (P < 0.05). The mean pass scores for the other examinations were higher than the previously used arbitrary 50% mark, but these differences were not statistically significant (P > 0.05). Implementation of the approved standard-setting methods can be improved with more training and retraining of faculties and examiners so that results that are consistent with their purpose, and that align well with other measures of competency can be produced.

Win, lose, or draw? Forecasting the outcome of a race toward a dominant formal standard with machine learning

Accurate forecasting of the outcome of a race toward a dominant formal standard can help companies make informed decisions and develop appropriate strategies to achieve market leadership. This paper focuses on factors contributing to formal standards dominance and applies machine learning (ML) methods to predict which standard supporters will win in formal standard battles. The empirical context is the de jure standard-setting process in the Chinese solid-state lighting (SSL) industry. We employ 1011 valid sample datasets from 1998 to 2016. Our findings reveal that the random subspace (R.S.)-MultiBoosting approach outperforms the other three approaches regarding forecasting outcomes, especially when dealing with small datasets. Strong tie strength in standard supporting alliances, prior experience in patent application, and an appropriate level of marketization can enhance firms' chances of winning dominant formal standards.

Artificial intelligence co-regulation? The role of standards in the EU AI Act

Abstract This article examines artificial intelligence (AI) co-regulation in the EU AI Act and the critical role of standards under this regulatory strategy. It engages with the foundation of democratic legitimacy in EU standardization, emphasizing the need for reform to keep pace with the rapid evolution of AI capabilities, as recently suggested by the European Parliament. The article highlights the challenges posed by interdisciplinarity and the lack of civil society expertise in standard-setting. It critiques the inadequate representation of societal stakeholders in the development of AI standards, posing pressing questions about the potential risks this entails to the protection of fundamental rights, given the lack of democratic oversight and the global composition of standard-developing organizations. The article scrutinizes how under the AI Act technical standards will define AI risks and mitigation measures and questions whether technical experts are adequately equipped to standardize thresholds of acceptable residual risks in different high-risk contexts. More specifically, the article examines the complexities of regulating AI, drawing attention to the multi-dimensional nature of identifying risks in AI systems and the value-laden nature of the task. It questions the potential creation of a typology of AI risks and highlights the need for a nuanced, inclusive, and context-specific approach to risk identification and mitigation. Consequently, in the article we underscore the imperative for continuous stakeholder involvement in developing, monitoring, and refining the technical rules and standards for high-risk AI applications. We also emphasize the need for rigorous training, certification, and surveillance measures to ensure the enforcement of fundamental rights in the face of AI developments. Finally, we recommend greater transparency and inclusivity in risk identification methodologies, urging for approaches that involve stakeholders and require a diverse skill set for risk assessment. At the same time, we also draw attention to the diversity within the European Union and the consequent need for localized risk assessments that consider national contexts, languages, institutions, and culture. In conclusion, the article argues that co-regulation under the AI Act necessitates a thorough re-examination and reform of standard-setting processes, to ensure a democratically legitimate, interdisciplinary, stakeholder-inclusive, and responsive approach to AI regulation, which can safeguard fundamental rights and anticipate, identify, and mitigate a broad spectrum of AI risks.

Role of Standard Setting Organizations in the Indian Ict Sector: an Intellectual Property Law Analysis

Introduction: Standard-setting organizations (SSOs) are critical policy-making bodies that have a decisive bearing on technical sectors that are not just global, but also in Indian society. They form rules that become the reference point for stepping up the development and deployment of the tech. This study is designed to open the curtains and delve into SSOs' standard-setting process in the Indian ICT sector and assess the challenges that emerge. Objectives: The worldwide efficient methods employed by the global SSOs and contrast them with the Indian ones to spot correlations. Moreover, Indian SSOs' IPRs hidden under Indian patent laws will be also looked at. In the end, apart from the recommendations for upgrading and aligning the policies regarding the standardization of ICT equipment in India, we will also provide some suggestions. Theoretical Framework: The sequel of this process will be the exploration of IP laws such as patents in India focused solely on patent licensing - the standardization practice carried out by patentees. Results and Discussion: Emphasize the standard-setting actions of Indian SSOs by highlighting the problems encountered. A comparative analysis of substantive cooperation between inter-planetary and Indian anti-space security organizations will be carried out. Lectures covering how Indian SSOs match the Indian Patent Act and Rules will accordingly be given. The implications of the high effect of ICT standardization in India will be suggested. Considerable facts will be culled from doctrinal law, and each of the methods used in the licensing of education institutions will be examined. Research Implications: Improving standard-setting processes by key Indian SSOs such as BIS(Bureau of Indian Standards), ISRO (Indian Space Research Organisation) and ISIF (Indian Standards and Industrial Classification of All Economic Activities) Moreover, the Indian IP legal system and licensing structure will be proposed to ensure integration barriers are addressed and the standardization of the ICT is improved.

The role of ETSI in the EU’s regulation and governance of artificial intelligence

This paper explores the significant role that standardisation plays in the regulation and governance of artificial intelligence (AI) within the European Union (EU). As AI technologies rapidly advance, they bring about important societal implications involving privacy, fairness, transparency and other relevant ethical considerations. As a result, legislators and policymakers around the world are joined by a common drive to provide legislative solutions and regulatory frameworks that guarantee that the ongoing integration of AI systems into society is consistent with fundamental rights and democratic values. This paper critically examines the EU Regulation on AI (AI Act), which delegates the definition of essential requirements for high-risks AI systems to harmonised standards, underlying the significance of standardisation in ensuring technical feasibility and compliance with EU laws and values. At the forefront of this discussion there is the increasing influence of AI-related standardisation across social, economic, and geopolitical domains, with a particular focus on the crucial role played by Standard Developing Organisations (SDOs) in the regulatory and governance processes. This paper contributes to the legal scholarship by critically analysing the regulatory approach chosen for the EU’s AI Act, contesting the adequacy of the New Legislative Framework (NLF) for AI governance, and arguing that the reliance on harmonised standards risks undermining democratic accountability and fails to sufficiently safeguard fundamental rights without a more inclusive and transparent standard-setting process. The article focuses on the exclusion of the European Telecommunications Standards Institute (ETSI) from the European Commissions standardisation request in support of the AI Act, and asseses its potential impact on EU law-making and regulatory consistency. Ultimately, the analysis aims to contribute to the understanding of standardisation dynamics, offering insights into its profound implications for AI governance and the broader digital sphere.

What types of performance level labels and descriptors are better suited for equity measurement tools? Contrasting recommendations

ABSTRACT The Equity Audit was designed to measure diversity, equity, and inclusion (DEI) within workplaces. The tool has three versions and is currently undergoing the standard setting process to gather validity evidence for its use within schools and organizations. This study reports on the recommendations from two panels of experts (one for the school version, the other for the Nonprofits/For-profit versions) regarding language use for performance level descriptors and labels. Our findings show that the panels were similar in their recommendations for performance level labels but differed in recommendations for the language of descriptors given workspace type. We discuss these findings in relation to the ethical and critical lens evaluators may adopt in considering the development of tools for DEI work.

Practice diffusion in China’s two-pronged engagement in global technical standardization

In the context of intensifying geopolitical rivalry, China’s transition from rule-taker to rule-maker in technical standard-setting has generated deep contention with established stakeholders in the Global North. This article analyses how China, as a latecomer to global technical standardization, has navigated this increasingly contested arena of global economic governance. Building on the ‘practice turn’ literature in International Relations and a conceptualization of standard-setting processes as shaped by ‘communities of practice’, this article argues that ‘practice diffusion’ is of crucial significance for China’s rising standards power. Just as it sees mastery of global standardization practice as a key dimension of increasing its influence in established standards developing organizations, China has also begun to diffuse its standardization practice abroad in the effort to lay the foundations of a China-centric standardization regime. The article develops this argument by identifying four specific mechanisms of practice diffusion – learning the basics, learning to lead, learning within the region, learning to build – and by illustrating the role that each has played in Chinese stakeholders’ evolving engagement in global technical standard-setting.

The participation of civil society in ETSI from the perspective of throughput legitimacy

The use of standards to complement legislation is a prevalent regulatory technique in the EU, including in the telecommunications, information technology and broadcasting sectors, where the ETSI (European Telecommunications Standard Institute) plays a key role. In light of the recent reform of ETSI’s governance model in terms of its inclusiveness, this paper examines the role of societal stakeholders in ETSI’s standard-setting process through the lens of throughput legitimacy. In particular, by relying on desk research and semi-structured interviews conducted in 2020 and 2023, we analyse specific membership and voting rules of ETSI in order to discuss in detail the possibilities of effective participation for the so-called ‘Annex III organisations’. The paper shows that ‘Annex III organisations' have had limited participative possibilities in ETSI’s standard-setting process, entailing both institutional throughput and constructive throughput legitimacy issues. Although not fully, the recent reform of ETSI’s decision-making appears to tackle them to a certain extent.

Agents of platform governance: Analyzing U.S. civil society's role in contesting online content moderation

This paper examines the role of civil society in shaping content moderation governance arrangements in the United States. Drawing on prior research that recognizes the importance of civil society in shaping policy, this article analyzes the experiences of civil society practitioners engaged in content moderation activism. Based on in-depth original interviews with civil society practitioners, I demonstrate how civil society's activity in this space aligns with known regulatory standard-setting process competencies and suggest advocacy work benefits from the power of coalition lobbying and social capital. Moreover, I highlight the sense of frustration from some practitioners that they are not compensated by firms for their monitoring and reporting work that improves platforms' products, and I offer preliminary reasons for why practitioners contest moderation norms. The paper's insights contribute to the study of platform governance by illuminating informal mechanisms utilized by civil society, which holds broader implications for understanding the dynamics of non-state actors in shaping online platforms and their policies.

A validity study of COMLEX-USA Level 3 with the new test design.

The National Board of Osteopathic Medical Examiners (NBOME) administers the Comprehensive Osteopathic Medical Licensing Examination of the United States (COMLEX-USA), a three-level examination designed for licensure for the practice of osteopathic medicine. The examination design for COMLEX-USA Level 3 (L3) was changed in September 2018 to a two-day computer-based examination with two components: a multiple-choice question (MCQ) component with single best answer and a clinical decision-making (CDM) case component with extended multiple-choice (EMC) and short answer (SA) questions. Continued validation of the L3 examination, especially with the new design, is essential for the appropriate interpretation and use of the test scores. The purpose of this study is to gather evidence to support the validity of the L3 examination scores under the new design utilizing sources of evidence based on Kane's validity framework. Kane's validity framework contains four components of evidence to support the validity argument: Scoring, Generalization, Extrapolation, and Implication/Decision. In this study, we gathered data from various sources and conducted analyses to provide evidence that the L3 examination is validly measuring what it is supposed to measure. These include reviewing content coverage of the L3 examination, documenting scoring and reporting processes, estimating the reliability and decision accuracy/consistency of the scores, quantifying associations between the scores from the MCQ and CDM components and between scores from different competency domains of the L3 examination, exploring the relationships between L3 scores and scores from a performance-based assessment that measures related constructs, performing subgroup comparisons, and describing and justifying the criterion-referenced standard setting process. The analysis data contains first-attempt testscores for 8,366 candidates who took the L3 examination between September 2018 and December 2019. The performance-based assessment utilized as a criterion measure in this study is COMLEX-USA Level 2 Performance Evaluation (L2-PE). All assessment forms were built through the automated test assembly (ATA) procedure to maximize parallelism in terms of content coverage and statistical properties across the forms. Scoring and reporting follows industry-standard quality-control procedures. The inter-rater reliability of SA rating, decision accuracy, and decision consistency for pass/fail classifications are all very high. There is a statistically significant positive association between the MCQ and the CDM components of the L3 examination. The patterns of associations, both within the L3 subscores and with L2-PE domain scores, fit with what is being measured. The subgroup comparisons by gender, race, and first language showed expected small differences in mean scores between the subgroups within each category and yielded findings that are consistent with those described in the literature. The L3 pass/fail standard was established through implementation of a defensible criterion-referenced procedure. This study provides some additional validity evidence for the L3 examination based on Kane's validity framework. The validity of any measurement must be established through ongoing evaluation of the related evidence. The NBOME will continue to collect evidence to support validity arguments for the COMLEX-USA examination series.

PRO-Angoff method for remote standard setting: establishing clinical thresholds for the upper digestive disease tool

BackgroundThe Upper Digestive Disease (UDD) Tool™ is used to monitor symptom frequency, intensity, and interference across nine symptom domains and includes two Patient-Reported Outcome Measurement Information System (PROMIS) domains assessing physical and mental health. This study aimed to establish cut scores for updated symptom domains through standard setting exercises and evaluate the effectiveness and acceptability of virtual standard setting.MethodsThe extended Angoff method was employed to determine cut scores. Subject matter experts refined performance descriptions for symptom control categories and achieved consensus. Domains were categorized into good, moderate, and poor symptom control. Two cut scores were established, differentiating good vs. moderate and moderate vs. poor. Panelists estimated average scores for 100 borderline patients per item. Cut scores were computed based on the sum of the average ratings for individual questions, converted to 0-100 scale.ResultsPerformance descriptions were refined. Panelists discussed that interpretation of the scores should take into account the timing of symptoms after surgery and patient populations, and the importance of items asking symptom frequency, severity, and interference with daily life. The good/moderate cut scores ranged from 21.3 to 35.0 (mean 28.6, SD 3.6) across domains, and moderate/poor ranged from 47.5 to 71.3 (mean 54.5, SD 7.0).ConclusionsPanelists were confident in the virtual standard setting process, expecting valid cut scores. Future studies can further validate the cut scores using patient perspectives and collect patient and physician preferences for displaying contextual items on patient- and physician-facing dashboard.

Empirical Research: Influence of domestic constituencies in the implementation of international tax standards and legitimacy of global tax governance

The intensification of global governance activities in the area of international taxation has raised the question of the democratic legitimacy of the process since decisions in multilateral institutions are typically made by members of the executive alone and predominantly those from developed countries. There are opportunities to influence discussions at the global level for non-state actors, but the capacity to do so is unequally distributed. Yet, the results of global standard-setting processes need to be implemented domestically which affords opportunities for a wider range of constituencies to influence the outcome, among them elected parliamentarians, businesses, and local civil society. On the one hand, this two-stage process mitigates the lack of inclusiveness in global governance; on the other hand, it may jeopardize the effectiveness of global standards in achieving harmonization. In practice, opportunities for stakeholders to influence the implementation process and the interest to actually do so vary across countries. The purpose of this article is to chart this variation and discuss what it means for the global governance process. This is sourced from interviews on the implementation of the BEPS project’s standards with different tax policy stakeholders in Australia, Colombia, India, Mexico, the Netherlands, Nigeria, Senegal and Spain. With this data it is identified which non-governmental constituencies exist in each country, what are their interest vis-à-vis different elements of the BEPS Project, and what means they have at their disposal to influence the implementation process. The findings indicate variation across countries regarding the direction in which governmental and non-governmental stakeholders try to influence the outcomes as well as regarding their opportunities to effectively influence implementation processes. This entails that the level of implication of stakeholders will be context-dependent and so will be the answer to the question on whether the participation in the implementation process can ‘compensate’ for a lack of participation in standard setting processes. Global tax governance, democratic legitimacy, international taxation, domestic implementation, stakeholder inclusiveness, expert interviews

Effects of Financial Accounting Theories on Accounting Practice in Sierra Leone

The article acknowledges the current practice of accounting, standard-setting process, contributes significantly in developing accounting principles than academic research, and principles of accounting are not entirely the product of academic study. A crucial academic concern is therefore how theory of accounting and research contribute to developed accounting principles. The paper discusses normative and descriptive (contemporary positivistic). Data were mainly collected mainly from primary source through questionnaire were issue to participants of 70 Accountant staff of Ministry of Finance and other financial institutions in Sierra Leone and only 55 of the questionnaires were received and processed. The modifications are advantageous for accounting enable a range of research philosophies that will elevate the standing accounting theory and perhaps accounting research. As a method of tracking and remotely monitoring the progress of economic activity, accounting appears to be a historical relic, generating economic impacts. Since accounting ideas have roots, they are no longer neutral. In this regard, it would be more like a slowly emerging structure infused with cultural influences, social unrest, and political issues and decisions. Responses were analysed using descriptive statistics, utilizing the Statistical Package for Social Science (SPSS statistic 26) and values of the responses have to be analysed in all cases to facilitate further discussions.

Engaging Students in the Standard Setting Process

ABSTRACT Being a continuous learner often is viewed as a key attribute of successful accounting professionals. This paper describes a project that engages master level financial accounting students directly in the standard-setting process by having students research, write and submit a class comment letter on a current Exposure Draft to the Financial Accounting Standards Board (FASB). This project integrates multiple competencies through experiential learning. The project is designed to provide students with first-hand experience engaging in the standard setting process, introduce students to some of the challenges with staying abreast of current developments, and help students develop tools and skills they can use throughout their careers to learn about emerging accounting issues and critically analyze alternative solutions. JEL Classifications: M41.