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Article
Publication date: 27 January 2021

Huthaifa Al-Hazaima, Mary Low and Umesh Sharma

This paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum.

Abstract

Purpose

This paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum.

Design/methodology/approach

This paper uses salient stakeholder theory as a lens and seeks to explore the possible integration of SE into the Jordanian tertiary accounting curriculum. A final sample of 702 salient stakeholders including university accounting educators, accounting students, industry accountants, government representatives and accounting association professional members were used to glean an insight of their views and the extent to which sustainability is present in accounting education.

Findings

Findings indicate that there is a strong belief by these salient stakeholders that there is significant importance for the integration of SE into the accounting curriculum in Jordanian universities. There is concern that the current curriculum does not meet the educational needs of future accountants and business executives from a sustainability perspective.

Research limitations/implications

This study contributes to the research debate on the competencies crisis in accounting education by focusing on the lack of SE in the accounting curriculum. This study draws attention to the need of up-skilling and applied knowledge in this critical area. There are strong viewpoints from the salient stakeholders in this study. They emphasise that a progressive education solution is required and which integrates SE into the accounting curriculum.

Practical implications

The research is useful to accounting educators, professional accounting associations, industry, accounting students and the government. The salient stakeholders in Jordan wish to include SE within the accounting curriculum. This would lead to future accountants and business executives having stronger competencies to respond in a resilient and resourceful manner to changes in the way business is conducted, especially in an area where societal and environmental impacts are highly scrutinised.

Originality/value

This study provides evidence on how salient stakeholders of an emerging economy can influence, provide guidance and leadership in integrating SE in the accounting curriculum. Engaging actively and extensively with research studies such as this allows them to voice their opinions about the importance of sustainability and how their country can better engage in this increasingly important field.

Details

Meditari Accountancy Research, vol. 29 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 April 2002

P.L. Joshi and H. Al‐Bastaki

This study examines the perceptions of 41 corporate chief accountants from Bahrain on the issues relating to the relative importance of international accounting topics in Bahrain…

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Abstract

This study examines the perceptions of 41 corporate chief accountants from Bahrain on the issues relating to the relative importance of international accounting topics in Bahrain. The study indicates a significant interest of the respondents in internationalizing the accounting curriculum. The topics which received importance rating of over 80% were: foreign investment and decision making, international accounting standards, financial reporting and disclosure, foreign currency transactions and translation, management information system (MIS) for multinational enterprises (MNEs), and consolidations. Results were also compared to a recent study from United States (US) and significant differences were found to exist in respect of several topics. The reasons for the major differences in the perceptions are explained in this paper, some of which may be attributed to cultural as well as environmental differences. The study also found that there is a strong support for adoption of the International Accounting Standards (IASs) because international markets are becoming increasingly important and there exists major differences in accounting principles among the Gulf Cooperation Council (GCC) countries themselves. Furthermore, the study also suggests that in view of the similarity in social, economic, and business practices in GCC countries, the highly ranked accounting topics reported in this study should perhaps be incorporated by the accounting departments of universities operating in the GCC region. This will facilitate the process of harmonization of the accounting curriculum in this region.

Details

Meditari Accountancy Research, vol. 10 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

Article
Publication date: 19 September 2019

Taryn Miller

The purpose of this study is to investigate whether the recent reduction in the volume and complexity of the financial accounting curriculum, which is examinable as part of the…

Abstract

Purpose

The purpose of this study is to investigate whether the recent reduction in the volume and complexity of the financial accounting curriculum, which is examinable as part of the qualification process of chartered accountants in South Africa, has resulted in improvements in students’ understanding of core accounting concepts. The reasons for the curriculum reduction are to encourage life-long learning, reduce syllabus overload and focus on core principles.

Design/methodology/approach

A sample of 514 students completed an assessment designed to test core concepts. Approximately half the students had been exposed to the previous, larger and more complex curriculum; the other half had only been exposed to the reduced, simpler ‘core’ curriculum.

Findings

Although the assessment results of the two cohorts were not significantly different, the latter cohort made significantly less conceptual errors than the former cohort, even though the latter cohort was relatively novice. This finding supports the hypothesis that the reduced curriculum assists students’ understanding of core concepts. Furthermore, it aligns with Cognitive Load Theory (CLT) in that the reduction in examinable content reduces intrinsic load within cognitive load, thereby optimising student learning, as measured by assessment results and error rates.

Originality/value

The findings of this study have relevance for professional accounting bodies responsible for approving curriculum; accounting and other academics interested in the consequences of curriculum reduction on student learning and researchers applying CLT across other disciplines, specifically focussed on the relationship between intrinsic load and learning efficiency.

Details

Meditari Accountancy Research, vol. 28 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 27 April 2022

Ibrahim El-Sayed Ebaid

Because of the increasing number of corruption and financial fraud cases, especially in developing countries, the education of forensic accounting has become important and…

1377

Abstract

Purpose

Because of the increasing number of corruption and financial fraud cases, especially in developing countries, the education of forensic accounting has become important and universities should offer it as part of its curriculum. This study aims to explore the current status of forensic accounting education in Saudi Arabia as a developing country and its adequacy from the perspectives of accounting students in Saudi universities.

Design/methodology/approach

A questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the students’ perception of the benefits of forensic accounting education, their perception of the current status of integrating forensic accounting in the accounting curriculum and their satisfaction with this status, their desire for greater coverage of forensic accounting in the accounting curriculum, their opinion regarding the appropriate approach for covering forensic accounting in the accounting curriculum and the topics of forensic accounting that should be covered.

Findings

The findings of this study revealed a clear weakness in integrating forensic accounting into accounting education in Saudi universities. This weak level of integration does not satisfy most students who believe in the increased demand for the forensic accounting profession in the future and therefore the need to make greater coverage of forensic accounting in the accounting curriculum to acquire the skills that qualify them to work in this profession after graduation. The students expressed that the appropriate approach for covering forensic accounting in the accounting curriculum is to add a stand- alone course that includes all forensic accounting topics.

Practical implications

The results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate forensic accounting topics into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030 which aims to achieve transparency and combat corruption and fraud in Saudi Arabia.

Originality/value

This study contributes to the existing literature concerning the forensic accounting by focusing on the integration of forensic accounting in accounting education in Saudi Arabia as context that has not previously examined.

Details

International Journal of Law and Management, vol. 64 no. 4
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 27 July 2018

Langton Mburayi and Tony Wall

Whereas the integration of sustainability into business schools has received increasing attention in recent years, the debate continues to be generic rather than recognising the…

Abstract

Purpose

Whereas the integration of sustainability into business schools has received increasing attention in recent years, the debate continues to be generic rather than recognising the peculiarities of the more quantitative sub disciplines such as accounting and finance which may of course be intimately linked to professional standards. The purpose of this paper, therefore, is to examine the extent to which sustainability is integrated into accounting and finance curricula in business schools, how, and to understand some of the challenges of doing so.

Design/methodology/approach

This paper presents the findings from a systematic form of literature review which draws on the previous literature about how sustainability is embedded into business school curricula and the challenges in doing so. A particular focus is placed on how the ways in which sustainability is integrated into accounting and finance curricula in business schools.

Findings

The paper demonstrates that accounting and finance lags behind other management disciplines in embedding sustainability and that institutional commitment is oftentimes a strong imperative for effective integration of sustainability.

Practical implications

This paper is a call to practitioners and researchers alike to explore new ways of integrating sustainability in the accounting and finance curricula, including working across boundaries to provide learning opportunities for future accountants, financial managers and generalist managers.

Originality/value

The paper offers an original analysis and synthesis of the literature in the context of the accounting and finance curricula in business schools, and proposed a conceptual framework to further develop sustainability education in the context of business schools.

Details

Higher Education, Skills and Work-Based Learning, vol. 8 no. 3
Type: Research Article
ISSN: 2042-3896

Keywords

Open Access
Article
Publication date: 25 December 2023

Rahaf Ibrahim Alkhalaileh, Hashem Alshurafat and Huthaifa Al-Hazaima

This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in…

Abstract

Purpose

This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education.

Design/methodology/approach

The research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc.

Findings

The study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities.

Practical implications

The study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education.

Originality/value

The study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.

Details

Journal of Business and Socio-economic Development, vol. 4 no. 2
Type: Research Article
ISSN: 2635-1374

Keywords

Article
Publication date: 1 October 2010

R. de Villiers

This paper explores the changing needs of employers and the business community in relation to the balance between technical and soft skills, such as communication skills, business…

5329

Abstract

This paper explores the changing needs of employers and the business community in relation to the balance between technical and soft skills, such as communication skills, business presentation skills and other interpersonal skills. The researcher discusses the importance of soft relational skills for all business graduates, including accountants. The study further explains how soft skills can complement the technical skills taught to ensure that graduates are equipped to deal with the demands of a complex global business environment. The needs of different stakeholders, possible barriers to change and the way in which academic faculty can contribute are reviewed.

Article
Publication date: 4 November 2014

Athanasios Mandilas, Dimitrios Kourtidis and Yiannis Petasakis

The purpose of this paper is to examine whether the accounting curriculum fits business demand. More specifically, it determines competencies that Greek companies demand from…

1587

Abstract

Purpose

The purpose of this paper is to examine whether the accounting curriculum fits business demand. More specifically, it determines competencies that Greek companies demand from higher education[1] graduates and addresses any mismatches between the market's needs and the academic accounting/business curriculum through a survey in Greece.

Design/methodology/approach

Using a survey to reveal their perceptions’ differences, the sample included 166 students, 25 lecturers/professors from a department of Accounting and Finance (Higher Education) and 155 companies.

Findings

The results provide evidence that all these groups have different perceptions of the curriculum.

Practical implications

The study suggests ways to improve the academic accounting curriculum.

Originality/value

To the best of the authors knowledge, there is not any previous study that examines these parameters in Greece.

Details

Education + Training, vol. 56 no. 8/9
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 9 November 2021

Tawei Wang

In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In…

1605

Abstract

Purpose

In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum.

Findings

Challenges and experience when developing data analytics curriculum at DePaul University are discussed. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum.

Originality/value

This paper expresses the author’s viewpoints regarding the impact of emerging technologies on accounting curriculum and the accounting profession.

Details

Pacific Accounting Review, vol. 34 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 1 July 2014

Ayman M. Sabry Nokhal and Noor Azizi Ismail

This paper aims to investigate the alignment between the information technology (IT) knowledge/skills importance or required by the business environment and the IT…

Abstract

Purpose

This paper aims to investigate the alignment between the information technology (IT) knowledge/skills importance or required by the business environment and the IT knowledge/skills integration level in the accounting curriculum in the specific context of Egyptian universities.

Design/methodology/approach

Data were collected from a survey of 249 accountant lecturers by emails.

Findings

The results indicate that the most important technologies are generalized audit software, embedded audit modules/real-time modules, small business accounting software, computer-aided systems engineering tools, test data and tax return preparation software, and the most technologies integrated in the accounting curriculum in Egypt are wording processing, electronic spreadsheets and electronic presentations. These results mean there is a gap between what is required and what is integrated in the accounting curriculum.

Originality/value

This study is the first attempt to investigate the alignment between the IT required and integrated in the accounting curriculum, especially in Egypt.

Details

Journal of Financial Reporting and Accounting, vol. 12 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

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