Required Knowledge and Skills for Accounting Graduates (Case Study: West Azerbaijan)

Document Type : Research Paper

Authors

Abstract

The main objective of this research is identifying the importance and sufficiency of the necessary knowledge and skills for accounting graduates and their importance as perceived by accounting professors, practitioners, and students in Iran. Identifying the necessary knowledge and skills and their adequacy in the current curriculum is essential for successfully reforming accounting education.
The information for testing the hypotheses was collected by questionnaire. The population of this research was constituted by accounting professors, practitioners, and students. Three hypotheses were designed for the research .The first and second hypotheses were tested by one-way ANOVA with 95% confidence. The results show a significant difference between the perceptions of Professors, practitioners, and students about the importance of some necessary knowledge and skills and their adequacy in the current curriculum.
The last hypothesis was tested by factor analysis. The results show that accounting professors, practitioners, and students' high priority on accounting education under current business environment is, to emphasize the training of business/management skills for accounting students.

Keywords

References

- مجتهدزاده، ویدا، «برنامه آموزش حسابداری در دانشگاه­های ایران (مقطع کارشناسی)»، فصلنامه علوم انسانی دانشگاه الزهرا (س)» ،سال یازدهم، شماره­های 37 و38 (بهار و تابستان).
- نوروش، ایرج،1382، «بررسی فرآیند تغییر برنامه درسی و پیشنهاد یک برنامه درسی نوسازی شده برای دوره کارشناسی رشته حسابداری»، بررسیهای حسابداری و حسابرسی، سال دهم، شماره32، ص21 تا42.
- Albrecht, W., and R. Sack, ( 2000), Accounting Education: Charting the Course through a Perilous Future, Accounting Education Series #16, Sarasota, FL: American Accounting Association.
- Blazey, P., Ashiabor H. and J. Penelope, ( 2008)," Stakeholder Expectations for Generic Skills in Accounting Graduates ,Curriculum Mapping and Implications for Change". Electronic copy available at: http://ssrn.com/abstract=1123784.
- Boyce, G.(1999)" Computer-assisted Teaching and Learning in Accounting: Pedagogy or Product?". Journal of Accounting Education, Vol. 17 (1–2), PP: 191–199.
- Burnett, S. (2003), "The Future of Accounting Education: A Regional Perspective". Journal of Education of Business, Vol. 78 (3), PP: 129–136.
- Chabrow, E., and M. Hayes, ( 2001), "Changes in Accounting Education". InformationWeek, http:// www. Informationweek .com /story /IWK 20010614s0024 (accessed 3.4.2002).
- Forristal, T. (2002)," CAP Forum: The Future of Accounting Education: The Response of Charted Accountants", Canadian Accounting Perspectives, Vol. 1(1), PP: 80–88.
- Jacobs, L. (2005), "The Impact of Changing Practitioner Requirements on Management Accounting Education at South African Universities", Doctoral Dissertation. University of Pretoria..
- Lin, Z. L.( 2008), "A Factor Analysis on Knowledge and Skill Components of Accounting Education: Chinese Case". Advances in Accounting, incorporating Advances in International Accounting, Vol. 24 , PP:110–118.
- Lin, Z. L., X. Xiong, and M. Liu,( 2005)."Knowledge Base and Skill Development in Accounting Education: Evidence from China". Journal of Accounting Education, Vol. 23, PP: 149-169.
- Paisey, C.( 2009)." Developing Skills via Work Placements in Accounting: Student and Employer Views", Accounting Forum, In Press, Corrected Proof, Available online 11 July 2009.
- Ragothaman, S., A. Lavin, and T. Davies, (2007)," Perceptions of Accounting Practitioners and Educators on E-business Curriculum and Web Security Issues". College Student Journal. Vol. 41, Iss. 1, PP: 59-69 .
- Sundem, G. L.,(1992).Changes in Accounting Education in the United States: The Impact of the Accounting Education Change Commission. In a. Anyanentow (Ed.), International handbook of accounting education and certification. New York: Pergamon Press.
- Williams, D. Z. (1994). "Strategies for Change in Accounting  Education: The US Experience". In J. O. Burns & B. E. Needles (Eds.), Accounting education for the 21st century ,vol.12, PP: 207–211.

Files

History

  • Receive Date: 12 June 2012
  • Accept Date: 12 June 2012

Share

How to cite

Statistics