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Article
Publication date: 1 June 2005

Kim Watty

To provide a view of quality in accounting education from the perspective of a critical stakeholder group – academic accountants. The identification of this view adds to the…

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Abstract

Purpose

To provide a view of quality in accounting education from the perspective of a critical stakeholder group – academic accountants. The identification of this view adds to the growing discussions around quality, and how it is assured in higher education.

Design/methodology/approach

Applying a framework for defining quality in higher education to an accounting context, a postal survey questionnaire was sent to academic accountants at 39 Australian universities to gather data about their views of quality in accounting education.

Findings

Academic accountants view quality, as currently defined and promoted in their immediate working environment, differently to their views about how quality should be defined and promoted. As a consequence, quality assurance and improvement systems may be currently designed to assure quality that is promoted in accounting education, rather than quality that ought to be promoted.

Research limitations/implications

Using a postal survey to gather data on the complex issue of “quality” might not always provide the richness of data that may be collected during face‐to‐face survey interviews.

Practical implications

The findings of this study provide valuable input into the discussion around the design of quality assurance and improvement systems in higher education generally, and for accounting education specifically.

Originality/value

In the absence of any previous empirical research that has sought to identify these perceptions, the findings fill the gap in the literature by clearly identifying the views of quality in accounting education from a key stakeholder group – academic accountants.

Details

Quality Assurance in Education, vol. 13 no. 2
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 1 April 1993

James R. Crockett

States that change is occurring rapidly in accounting education. Forces are converging to promote more educational breadth, increased emphasis on communication skills, higher…

Abstract

States that change is occurring rapidly in accounting education. Forces are converging to promote more educational breadth, increased emphasis on communication skills, higher quality teaching, innovative pedagogy, and more practical research. Suggests that the major developments unfolding in accounting education will, no doubt, have many effects on internal auditing. Reviews some of the major forces buffeting accounting education, illustrates how these forces are affecting curricula and faculty, outlines some of the changes that are being made and anticipated, and projects how these changes are likely to affect internal auditing. Shows that, in general, the changes should be beneficial to internal auditing but that there are some dangers inherent in the possible extent of change and some doubts as to the feasibility of early accomplishments of some of the called for reforms.

Details

Managerial Auditing Journal, vol. 8 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 January 1992

Kazuo Hiramatu

In Japanese corporations, the backgrounds of corporate accountants do not necessarily match their university majors. Under the lifetime employment system, accountants are rotated…

Abstract

In Japanese corporations, the backgrounds of corporate accountants do not necessarily match their university majors. Under the lifetime employment system, accountants are rotated to other departments every five to ten years. Those who are rotated to the accounting department do not necessarily arrive with sufficient accounting knowledge. In addition to receiving on‐the‐job training, corporate accountants generally attend training courses offered by outside Institutions and get new knowledge to be used in practice. Some corporations belong to specific study groups, which meet periodically. The latter groups provide opportunities for establishing informal human relations with government officials and accountants of other corporations. Training is offered to newcomers, candidates for promotion, salespersons and management staff in the fields of financial analysis, cost management and accounting in general. Sometimes, the training lasts for several days in a training facility of the corporation. It is thought useful not only for utilizing the knowledge required, but for furthering relationships within the organization, as well as for the evaluation of employees through their attitudes about participation. It reflects the policy of long‐range performance evaluation. Employees are evaluated not only by sales volume, but also by their loyalty to the corporation and their contribution to the team effort.

Details

Asian Review of Accounting, vol. 1 no. 1
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 31 January 2024

Huthaifa Al-Hazaima, Mary Low and Umesh Sharma

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for…

Abstract

Purpose

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for sustainable development, one of the important Sustainable Development Goals (SDGs), into Jordan’s university accounting education.

Design/methodology/approach

We used stakeholder salience theory to inform our study. This study adopted a qualitative research method. The study used semi-structured interviews to collect qualitative, open-ended data that explored the salient stakeholders’ thoughts, beliefs and feelings about their roles in influencing the integration of education for sustainable development into the Jordanian accounting curriculum.

Findings

The results indicate that education for sustainable development in accounting is important; however, most Jordanian salient stakeholders indicate their inability to integrate sustainable education into the accounting curriculum due to their lack of power to do so. The findings show that there is currently an inappropriate distribution of power, legitimacy and urgency amongst the salient stakeholders, who indicate that a progressive education solution is required in the critical area of education for sustainable development in accounting. This research indicates that a significant number of salient stakeholders would like the Jordanian government to provide power, legitimacy and urgency to enable accounting educators to become definite stakeholders as this will enable them to integrate sustainable education into the accounting curriculum.

Research limitations/implications

The study is limited to Jordan only. The paper draws attention to the need for an appropriate distribution of power, legitimacy and urgency amongst salient stakeholders in Jordan.

Practical implications

This paper provides evidence that the salient stakeholders in this emerging economy want to make changes in their education system to address climate change concerns, an important SDG, through a better education curriculum for sustainable development in Jordanian universities.

Social implications

Accounting educators should be given the power to make changes in the accounting curriculum, such as integrating education for sustainable development.

Originality/value

There is an inappropriate distribution of power, legitimacy and urgency amongst the Jordanian salient stakeholders and this imbalance hinders the integration of education for sustainable development into the accounting curriculum.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 8 February 2024

Abdulhakim Masli, Mohamed Alfatiemy, Ismail Elshahoubi and Mohamed Elheddad

This study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact…

Abstract

Purpose

This study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact of the skills included in programs of accounting education in Libya aligned with IES 3 requirements on students' academic performance and then to identify factors that can hinder the implementation of professional skills in accounting education in Libya.

Design/methodology/approach

A questionnaire was prepared and circulated among accounting graduates from public universities in Libya. A total of 116 useable responses were received from many of these universities. An exploratory factor analysis based on a pairwise polychoric correlation matrix was carried out to validate the scale. Also, it applies the regression analysis for a robustness check.

Findings

The findings indicate that the skills included in accounting education programs in Libya partially comply with the instructions of IES 3 (Intellectual, Interpersonal and Communication, Personal and Organizational). They provide empirical evidence that the accounting education program in Libya is a partial tool for implementing professional skills in accounting education in Libya. The findings of this study also show that there is no statistically significant relationship between the skills included in programs of accounting education in Libya aligned with IES 3 requirements and the academic performance of students.

Practical implications

Findings may help the government, higher education officials and accounting faculty members in Libya pay more attention to accounting education to improve its effectiveness and meet the requirements of IES 3. Therefore, it fills an information gap in the accounting literature by investigating university accounting programs and their compliance with IES 3 in Libya, a context that is still poorly understood.

Originality/value

Little is known about accounting education in the Middle East and North African (MENA) countries, where the literature shows that little research has been conducted on accounting students in the countries of this region, particularly in Libyan universities.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

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

Abstract

Details

Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
Type: Book
ISBN: 978-1-83982-161-5

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-868-1

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

Book part
Publication date: 10 February 2020

Emin Zeytinog˘lu and Zafer Anadolu

Accounting and audit scandals, economic disputes, and the use of non-fraudulent financial statements during early 2000s have led to the emergence of the profession “Forensic…

Abstract

Accounting and audit scandals, economic disputes, and the use of non-fraudulent financial statements during early 2000s have led to the emergence of the profession “Forensic Accounting” in many countries and its day-by-day increasing importance. At the present time, it is seen that since the acceptance of the fact that this profession is a quite important need, the education of forensic accounting is provided in undergraduate and graduate programs in the USA and Europe as a separate field of study. By this way, the aim of our study is to determine the perceptions and awareness, of the members of the profession and the accounting department students who have the potential to make this profession in the future, about the importance of the forensic accounting education and practices. In our research, we conducted a survey study with the members of the profession and the students of accounting department on the topic of forensic accounting education. The results show that the demand and interest in the forensic accounting profession will increase in the future. At this point, accountants and students emphasize that it would be very important for educational institutions to support students about professional career opportunities for forensic accounting. The results also show that there are some important differences of opinion among students and accountants about the current scope of forensic accounting.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

Keywords

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