scholarly journals Bridging the Gap between University Accounting Courses and the Market Requirements

2018 ◽  
Vol 3 (3) ◽  
pp. 216
Author(s):  
Dr. Hasan Yousef El-Mousawi

<p><em>Recently, there has been a broadening gap between accounting education and market requirements. This research aimed at determining this gap for a more comprehensive view. The researcher adopted the analytical, descriptive approach, utilizing an empirical study. The researcher constructed a questionnaire to be distributed to a population of accounting graduates, who graduated five or less years ago and currently working at audit firms in Lebanon. In addition, the researcher devised another questionnaire for owners and/or managers of audit firms. Moreover, the researcher collected data utilizing interviews with owners of audit firms, examiners at Civil Service Board and the Lebanese Association of Certified Public Accountants in order to evaluate the skills of graduates of the Lebanese University and private universities. The research aimed at finding if a gap exists between what is taught through accounting courses in the Lebanese universities and the qualifications and skills needed from accounting graduates to start their accounting profession. In addition, he wanted to show whether or not the type of the university (public or private) may affect the need for additional training for accounting graduates. The research yielded some important findings, mainly that there is a gap between university accounting courses and market requirements. It also showed that the Lebanese University has some advantages over private universities as well as some disadvantages compared to private education.</em></p>

2019 ◽  
Vol 118 (11) ◽  
pp. 68-79
Author(s):  
Shivan Mawlood Hussein ◽  
Hunar M.Hussein M.Raouf ◽  
Robinson Paulmony

This study aims to determine the extent of accounting education Compliance with the requirements of the labor market from the point of view Accountants and employers within foundations and local NGOs in Erbil Kurdistan Region. An analytical descriptive approach was used in conducting this study. To achieve the study objectives and test its hypotheses, it was a questionnaire Designed and distributed to (263) respondents from its accountants Institutions Private universities only (220) questionnaire Recovered.


Author(s):  
Lisa Fitriani Rahman

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.


Author(s):  
Abrar Obaid Al-Jahdali -     Najla Ibrahim Abdul Rahman

This study aimed to identify the suitability of accounting education at Saudi Universities for the labor market requirements, by examining the effectiveness of the application of the international Academic Accreditation standards (AACSB) for the Accounting program on the efficiency of the outputs of the accounting departments, and examining effectiveness of the developed educational Accounting curricula when applying these standards in raising the professionalism of the graduates of the accounting departments. To meet study’s objectives, the researcher adopted descriptive analysis approach to analysis a selected sample. A questionnaire was prepared and circulated among (Academic members, accounting graduates and Labor Market). The results of this research showed the correlation between the outcomes of education and the labor market requirements, and between application of international academic accreditation standards and the efficiency accounting departments’ outputs. Moreover, there is correlation between the effectiveness of developing accounting curricula when applying accreditation standards and professionalism of the graduates. The results are: The current teaching methods are able to give graduates some of expected and professional skills required. The accounting departments are interest to develop detailed plan for the program and courses. There is a need of the departments to implement joint programmers with the labor market, to qualify students to practice accounting professionally. The recommendations recommended Incorporate accounting curricula with software programs that enable students to use quantitative methods to address accounting issues, Improve the design of the curriculum to keep pace with the future development of the profession. And Strengthen the communication between accounting departments and labor market to implement programs that help qualify students to practice accounting professionally.


2020 ◽  
Vol 35 (4) ◽  
pp. 35-46
Author(s):  
Paul E. Madsen

ABSTRACT Accounting education is part of the causal chains that produce every accounting outcome of interest to researchers and practitioners because of its power to determine which people become accountants and to shape their traits through training. In this essay, I characterize the trait-shaping power of accounting education using a framework I call the “selection/transformation framework.” I then show how this framework can facilitate the generation of important, novel accounting education research questions using the examples of materialistic values among accounting students, the underrepresentation of Black people in audit firms, and the communication skills of accounting graduates. The research program I advocate would require the use of a variety of methods, but my examples focus on archival methods because of my familiarity with them and their relatively infrequent use in the accounting education literature.


Author(s):  
Puteh Mariam Ismail ◽  
Nor Farizal Mohammed ◽  
Mahfuzah Ahmad ◽  
Normahiran Yatim

Objective - The purpose of this research is to examine the relationship between prior academic performances at the secondary school level with passing professional accounting examinations. Methodology/Technique - Data for this research was extracted from the database of the Department of Professional Accounting Studies, Faculty of Accountancy, Universiti Teknologi MARA. University Teknologi MARA or UiTM is the only local university offering professional accounting courses by the Association of Chartered Certified Accountants (ACCA) and is a Platinum Approved Learning Partner with ACCA. Data was extracted on the students' success in completing ACCA, together with results of the secondary school examination Sijil Pelajaran Malaysia (SPM). The population used in this study included students who had either successfully completed or did not complete their professional studies at the university. The sample consisted of 780 students, of which 400 had not successfully graduated and 380 had successfully graduated. Data from 780 students were used for the statistical analysis. Findings - The study found that for successfully completion of professional accounting examinations, receiving distinction in Additional Mathematics during SPM, scoring a maximum number of A's, and starting from the science stream were highly significant. Novelty - This research is significant as it contributes to the literature on professional accounting education. It may be used to review prerequisites for entering professional accounting courses, which would help increase the number of professional accountants in Malaysia. Type of Paper: Empirical Keywords: Professional Accounting Qualifications; Success; Secondary School Performance; Examinations; English; Mathematics; Science; Malaysia JEL Classification: M30, M31, M41.


2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Agni Astungkara ◽  
Rochmi Widayanti

The pattern of accounting education at the university level is often direct the student to fulfill positions at established companies or institutions. The competencies held by accounting graduates should also be directed to support a country's economy through its role in the field of entrepreneurship. It cannot be denied, entrepreneurship is one of the pillars of the country's economy. Therefore entrepreneurial behavior must always be encouraged, one of them through entrepreneurship education. This study will examine the role of entrepreneurship education and the Love of Money towards the intention to entrepreneurship in accounting students. The results showed that entrepreneurship education independently has not been able to encourage intentions for entrepreneurship, but students with high levels of Love of Money have an influence on entrepreneurial intentions. The sample in this study were 70 accounting students at one of the private university in Surakarta. Through this research the university is expected to be able to encourage accounting students to become entrepreneurs, as well as to package the patterns of activities to be more effective and efficient. Keywords: accounting student, entrepreneurship, love of money, entrepreneurship education, entrepreneurship intention, love of money.


2020 ◽  
Vol 33 (2) ◽  
pp. 287-306
Author(s):  
Nicola Beatson ◽  
David Berg ◽  
Jeffrey K. Smith

Purpose The purpose of this study is to investigate failure in an introductory accounting course. Failure rates are often hard to explain and have a cost to both the individual and to the university. This paper offers insight into this complex matter. Design/methodology/approach This paper uses data gathered from a survey instrument on self-efficacy beliefs and personal written reflections from students who had previously failed the introductory accounting course to diagnose why students may have failed. Findings The key finding in this paper is that students are individuals and there can be multiple reasons for failure. Research limitations/implications One limitation in this paper is the sample size of six-student reflections. This in itself speaks to the difficultly in researching this area, as students are often not willing to face failure and discuss it. Practical implications The main contribution from this paper is an awareness for educators, as failure can occur for multiple reasons. This paper both adds to the literature on failure in accounting courses and helps inform educators of why their students may fail. Originality/value It is very challenging to research failure and therefore there is very little work on this area. At this time, the authors have no knowledge of any papers, which address the failure rates in introductory accounting courses from the individual perspective. Therefore, this paper has a unique contribution to the field of accounting education.


2020 ◽  
Vol 16 (4) ◽  
pp. 607-612
Author(s):  
Anatoli Bourmistrov

Purpose The purpose of this paper is to reflect on the author’s personal use of scenario planning methodology in accounting classes and how it can be useful for creating accounting graduates who are better prepared to face greater uncertainty. Design/methodology/approach The paper is based on the author’s self-ethnography. Findings Accounting education is criticized for its inability to educate graduates capable of advising current and future business in an extremely uncertain environment. Scenario planning as a compulsory component in accounting courses can be a potential remedy. Originality/value The author encourages accounting educators to find an appropriate balance in their training programs between professional skills and the skills required of accounting graduates to be change agents.


2018 ◽  
Vol 2 (3) ◽  
pp. 110-140 ◽  
Author(s):  
Nusseibeh Ahmed Abdul Wahid

The relationship between the university services marketing and the leading orientation and their impact in enhancing the university reputation: Field study on a sample of administrative leaders in       private universities in the Erbil city Objective - The current study try to find the role of marketing university services (educational services, research services, community services) and the leading orientation (research mobilization, distinction, cooperation, university policies, proactive) as independent variables in enhancing the university's reputation as dependent a variable (Social responsibility, innovation, quality of service, image of the organization) in a sample of private universities in the Erbil city. Methodology of the study - The problem of the study was determined in several questions related to the nature of the correlation relationship - the effect of independent study variables (marketing of university services and leadership orientation) and the dependent variable (the reputation of the university). For this purpose, the hypotheses were subjected to multiple tests. The study used the questionnaire as a means to obtain data from the administrative leaders of the investigated universities. - The study was used the analytical descriptive method. The main and sub-variables were described and correlation and effect relationships were analyzed between the variables using advanced statistical methods (arithmetic mean, standard deviation, percentages, Pearson correlation, multiple regression test) , And the implementation of the statistical program (SPSS-Ver.18). The study was conducted in the educational sector in the city of Erbil, in order to obtain the necessary information for the field through a questionnaire prepared for this purpose and distributed to six universities. The number of respondents was (73) (Presidents of universities, their assistants, deans, their assistants, heads of departments) at the universities in question. The value of the study: The main conclusions of the study are the existence of a significant relationship between the variables of the study and the existence of a significant effect of the independent variable marketing of university services and the leading trend in the dependent variable universities reputation and the existence of variation of the effect of independent variables in the dependent variable in the universities investigated, A set of recommendations, the most important of which is the establishment of a center for the marketing of services at the university level and at the level of each college. In order to conduct a continuous study of the labor market to determine market needs, the university should be aware of the importance of marketing orientation in university education


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