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This paper aims to trace the process of setting up and developing the higher accounting education curriculum in Tunisian public institutions, stressing the period 1956–1981. Further, this study intends to highlight specificities of the Tunisian context during this period, focusing on the main roles of the Tunisian State and some key actors.

This study is based on a historical approach. Two complementary methodologies were used, mainly, documentary study and semi-directive interviews with key actors heavily involved in higher education. The critical accounting framework and Foucault’s power-knowledge relationship were mobilized to this end.

The paper provides a general overview of higher accounting education in the Tunisian context, focusing on three specific periods. First, in the post-independence period (1956–1960), higher accounting education was a very underdeveloped French heritage. Second, during the 1960s, the Tunisian State focused on institutional and structural measures to set up the initial foundation. Those measures were impacted by the Tunisian socialist economic system, the development of capital human and the cultural French influence, at once. Third, the 1970s were essentially marked by the role of university-scholars and professional-accountants to set up a higher accounting curriculum. The market-oriented economy and the higher social equity are assumed to influence the above-mentioned setting-up. The culmination of this extending process was the unification and publication of the first official program of accounting studies, at the start of 1981.

To the best of the authors’ knowledge, this study is the first attempt to trace the process of setting up and developing of higher accounting education curriculum in Tunisia. This study contributes to a better understanding of this process, shedding some light on the specificities of the Tunisian context during the period 1956 to 1981.

This study examines the competencies delineated by the Chartered Professional Accountants (CPA) in Canada and explores the gap between what universities provide, represented by the students' confidence in the knowledge acquired—and what the accounting profession in Canada requires and deems necessary.

Using the 44 sub-competencies listed under the main seven competencies set by CPA, a pair of questionnaires were drafted. The first questionnaire asked post-secondary accounting students to rate their perceived confidence in these 44 sub-competencies and received 105 responses. The second questionnaire asked accounting professionals to rate the frequency and degree of use of each sub-competency in their workplace and received 72 responses. The responses to the two questionnaires were used to compare perceived student competencies with industry expectations.

The study suggests an industry-neutral framework that employers and post-secondary institutions (PSIs) can use to determine where knowledge gaps exist between students' qualifications and professionals' requirements. The paper concludes that while there are synergies in many competencies in the accounting field in Canada, there are also areas of discord.

The study relies on one accredited PSI. Relying on one case study limits the ability to generalize the findings. Nevertheless, the in-depth nature of the study allows it to shed light on many key issues related to accounting education and the profession in Alberta, Canada.

This paper adds to the existing literature by exploring the gap between what students learn and what the profession needs in the accounting field in Canada. Studying Canada adds to the accounting knowledge and draws attention to gaps that could exist in other countries. To the authors' knowledge, this is the first paper to focus on Canada from this perspective. The paper also proposes a curriculum development model that is based on market needs and applicable to all fields of knowledge.

Makes the case for inclusion of forensic accounting in the 150‐hour accounting training role in the USA. Practitioner roles are as fraud examiner, litigation consultant and expert witness for which need is expanding and remuneration considerable and stable. Makes detailed recommendations for integrating forensic skills training into the curriculum.

In Australia, the public sector represents a significant component of the Australian economy and is a major employer across all states and territories. A constant stream of public sector management reforms has occurred over the last decade. These reforms include accrual accounting and budgeting, whole of government reporting, privatisation and contracting out to name a few. This would suggest that accounting graduates applying for positions at government agencies would benefit from some knowledge of these significant reforms. This paper aims to examine the perceptions of accounting academics as to barriers to public sector accounting (PSA) education in Australia and identify strategies for making the accounting curriculum more public sector inclusive.

Two data collection methods were employed in order to attain a comprehensive picture of the state of PSA education in Australia. Telephone interviews were undertaken with accounting academics across a carefully selected range of universities. This selection ensured representation across the core accounting units to gain an indication of the extent of public sector coverage in the core accounting subjects. In‐depth face‐to‐face interviews were then conducted at five universities across five states of Australia to probe further issues that emanated from the telephone interviews.

The findings suggest that in general, there is very limited teaching of PSA in Australian universities' accounting degree programs. Of the universities studied where issues regarding the public sector are emphasised, this is mainly due to a few academics who have a research interest in the public sector and so extend this interest into their teaching and the curriculum.

There are a number of strategies identified to achieve greater coverage of PSA in the curriculum. However, the findings suggest that unless the professional accounting bodies require PSA to be included in courses as part of the accreditation process, then it will be difficult to achieve significant improvement in the nature and extent of public sector exposure. Most interviewees argued that a key factor in increasing public sector coverage would be ensuring that the textbook writers for the core accounting units included more PSA examples.

The public sector in general, and PSA education is a neglected area of research. This study is significant as it highlights that although major public sector reforms have occurred in Australia and worldwide, this has had little impact on the accounting curriculum taught to students.

This study examines 117 verbs associated with 2,872 learning objectives, and 377 questions taken from 24 textbooks across the accounting curriculum. To determine the level of cognitive ability associated with the individual learning objectives I analyzed the verbs based upon Bloom's Taxonomy. To reach across the accounting curriculum I chose texts from Financial Accounting, Intermediate Financial Accounting, Advanced Financial Accounting, Managerial Accounting, Cost Accounting, and Auditing. Results of the analysis found that the authors used verbs at the lower learning levels of the cognitive domain. The verbs used by the author teams depend upon individual preference rather a specific segment of the cognitive domain. In addition, as the student progresses through the accounting curriculum some topics in upper level textbooks use learning objectives at the same level as in introductory level textbooks.

The purpose of this paper is to document the integration of sustainability into the accounting curriculum. Compared to many disciplines in the social and administrative sciences, the greening of the curriculum in accounting is a recent phenomenon. Nevertheless, there has been a remarkable growth in both the content and the coverage of sustainability topics integrated into the accounting curriculum.

The approach to the paper is multidisciplinary. It has combined organizational sociology and ecological anthropology approaches in the integration of sustainability into the accounting curriculum. In accounting, there is an increasing emphasis on the application of social science perspectives, particularly sociology and anthropology in curriculum development and pedagogical issues. This paper demonstrates that the influence of these two disciplines in accounting education is substantial.

Sustainability in accounting has both theoretical and practical implications. Theoretically, sustainability has integrated social and environmental dimensions into accounting education and research. Sustainability reporting contains information on the economic, social, and environmental activities of business organizations. In practice, sustainability has influenced the accounting standard-setting organizations in developing guidelines on how to integrate sustainability into corporate reports so that the information can be verified and certified by public accounting and regulatory organizations.

The paper is among the first to demonstrate the importance of organizational sociology and ecological anthropology for the integration of sustainability into the accounting curriculum. Both sociology and anthropology have been in the forefront of the study of ecology and natural resources management and conservation in sustainability development. The paper approaches have important implications for sustainability education and framework in accounting theory and research.

The purpose of this study is to explore undergraduate accounting students' perceptions and understanding of the concept of sustainable development. Moreover, this study aims to explore students' perceptions of the integration of sustainable development issues in accounting education in Saudi Arabia as an emerging country.

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 extent of students' awareness and understanding of the concept of sustainable development, their perceptions of the importance of sustainable development for society, their perceptions of the important role of accounting in sustainable development, their satisfaction with the level of integrating sustainable development issues in accounting education at the present time and their opinions about the appropriate approach to integrate sustainable development issues in accounting education.

The findings of the study revealed that although most of the students have heard about the concept of sustainable development from the media and perceive the importance of sustainable development for society, they have a low level of understanding of this concept due to the apparent weakness in integrating sustainable development issues in accounting education in Saudi universities. Students were unsatisfied with the sustainable development learning offered by Saudi universities. They also showed a positive attitude toward integrating sustainable development issues in their accounting education. They suggested that the appropriate approach to integrate sustainable development issues in accounting education is to treat these issues in the relevant courses included in their current accounting curricula.

The results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate sustainable development issues 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.

This study contributes to the existing literature concerning how students perceive sustainable development education by focusing on the accounting students in Saudi Arabia as context that has not previously examined.