Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia

Abstract

International literature shows that employability skills of accounting graduates are considered as a major issue in the economies of the 21st. The literature on accounting education shows that little research has been conducted on Arab students in the North Africa region. Studies on accounting education research have used different techniques and methods, but Partial Least Squares-Structural Equation Modeling (PLS-SEM) has gained very little concern. The present study aims to empirically assess the employability skills of accounting graduates under Accounting International Education Standards (IESs) in Tunisia as a MENA country.

Differences of Opinion among Students of Czech Higher Education Institutions on the Competences of Accountants Required by the Labour Market

“…These international findings also coincide with the requirements of employers in the Czech labour market at the level of accounting positions [10]. This knowledge has influenced accounting education in various higher education institutions and also the IFAC member bodies [11].…”

“…This similarity was found for each pair of soft skills except for the following: reliability-flexibility; responsibility-flexibility. Also, international studies highlight the increase in the development of interpersonal skills already during school training to start future accounting careers [4], [9], [11]. It shows that soft skills are gaining importance not only on the Czech but also on the international labour market [2], [8], [10].…”

“…Within the soft skills, the following areas were selected: independence, diligence, reliability, responsibility, cooperation, effective communication, flexibility. The professional and soft skills were selected according to their most frequent occurrence in 40 published advertisements of companies [10] offering this job position in the real time of the research (Table 2) and taking into account international trends in accounting, financial reporting and taxation [11], [17].…”

“…Similar research has also been carried out at the level of soft skills. Internationally, a problem has been identified in relation to interpersonal and communication skills [11]. Gaps were further identified in the proficiency and skill of using English language in the accounting profession [17].…”

Item Analysis of the Rasch Model Items in the Final Semester Exam Indonesian Language Lesson

“…To get good quality item items, educators need to analyze the item items first before assessing learning outcomes. The purpose of item analysis activities is to examine each question before use, improve the quality of test items through revision, discard ineffective questions, and find out diagnostic information about the learner's understanding of the material that has been taught (Aiken, 1985;Mameche, OMRI, & Hassine, 2020). However, the facts on the ground show that item analysis is still rarely done by educators.…”