College accounting education and its practice in audit firms in Lebanon. (c1988)

1988 ◽  
Author(s):  
Keghouhie H. Bogharian
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>


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.


2004 ◽  
Vol 19 (1) ◽  
pp. 7-26 ◽  
Author(s):  
Marianne M. Jennings

From 1999–2002, companies, the stock markets, audit firms, the accounting profession, and federal regulators were shaken with near-daily revelations in the form of earnings restatements or confessions of financial instability by firms that had been certified as ongoing entities. A guilty plea by one auditor and the criminal conviction of his audit firm have resulted in statutory reform, new policies on financial reporting, and stricter regulatory requirements for audit firms. When all the reform dust settles, however, and the new statutes, regulations, and rules are implemented, auditors and those who educate them will still be left with the same question: why were auditors willing to allow the types of financial reports and reporting decisions that produced fundamentally unfair and inaccurate portraits of the companies they were auditing? The answer to this question requires exploration of ethics education in both business schools and schools of accountancy. While there are voids in that training, there are also seminal works that could be used to help future accountants and auditors understand the dilemmas they will face and how to resolve such dilemmas. These voids are explored through a review of the literature in business ethics with accompanying suggestions for future direction for research. More importantly, this review offers a suggested list and discussion of the key works all accounting students should study as part of a degree program in order to inculcate in them a strong sense of ethics as a professional.


2018 ◽  
Vol 27 (6) ◽  
pp. 251-283
Author(s):  
Hyung Sung Han ◽  
Su Jin Pae ◽  
Jin Tae Kim

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.


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