The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries

Mah'd, Osama; Mardini, Ghassan H.

doi:10.1080/09639284.2020.1790020

Cited by 21 publications

(7 citation statements)

References 28 publications

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“…This finding suggests that there is a need for emphasis on professional ethics and that it be incorporated into the accounting programme. This finding is similar to Mah'd and Mardini (2020), who found the need to better incorporate the IES into the degree programmes in the Middle East and North African region.…”

Section: Quality Of the Accounting Programmessupporting

confidence: 87%

Quality of the accounting programmes of private universities in Ghana: alumni group perspectives

Bruce-Twum

2023

QAE

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Purpose Private universities in Ghana are perceived to offer low-quality education, even though the few studies conducted have produced contradictory findings. In addition to the paucity of research in this area, the debate has not largely reflected the views of alumni. This study aims to present the perspectives of a major stakeholder group in education on the quality of the accounting programme offered by a chartered private university in Ghana. Design/methodology/approach A survey questionnaire was sent to 150 alumni from a private university who graduated between 2011 and 2015 to gather data and analysed using descriptive statistical methods and hierarchical factor analysis. Findings In contrast to the perception of low-quality programmes in private universities in Ghana, the alumni group believed that the private institution offered good-quality accounting programmes. The accounting programme was accessed to be fit for its purpose, and it has generally transformed the lives of the alumni group, thus making the programme meet their quality expectations. Practical implications The study’s findings are an important contribution to the debate on the quality of private universities programmes in general and specifically in accounting. Originality/value Although some research has been done on quality assurances and accounting programmes in public universities in Ghana, the authors know very little about the quality in private universities. The study presents the opinions of an alumni group on the controversy over private universities quality of education. This study closes a gap in the literature.

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Section: Quality Of the Accounting Programmessupporting

confidence: 87%

Quality of the accounting programmes of private universities in Ghana: alumni group perspectives

Bruce-Twum

2023

QAE

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“…The results of Chen et al (2021) suggest that leading career guidance for professional accountants underestimates their need for communication and interaction and analytical thinking abilities and overestimates their involvement in information processing and nonpersonal tasks. Mah'd and Mardini (2020) assert that accounting graduates should not only engage in bookkeeping or generating financial information but also interpret and analyse the external and internal uses of that information. Oboh et al (2020) examine the influence of ethical and ideological orientation on the ethical decision-making process of professional accountants in Nigeria.…”

Section: Literature Overviewmentioning

confidence: 99%

Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and Latvia

Subačienė

Budrionytė

Žemgulienė

et al. 2022

Administrative Sciences

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Rapid changes in the economic environment, the development of new technologies, and global crises have an impact on and produce new requirements for many professions, including accounting specialists. An analysis of the competencies necessary for the modern accounting specialist provides insights into the required abilities from a labour market perspective. This article investigates the necessary knowledge and competencies of modern accounting specialists using a survey. Responses are analysed according to the respondents’ country, work experience, current working position and the size of the enterprise. We evaluate the personal, professional and social competencies as well as necessary types of professional knowledge. Research results may be summarised based on the traditional viewpoint of an accounting specialist. Despite their differing attributes, and with only some slight differences, respondents emphasised the need for accounting specialists to have certain classic knowledge and noted the need for traditional competencies.

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“…The recent literature confirms an accounting education gap in terms of skills required by the market, such as communication, problem solving and critical thinking [43,44].…”

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confidence: 91%

Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania

Bunea

Guinea

2023

Sustainability

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The objective of this research was to analyse the differences in stakeholders’ perceptions of the vocational competences acquired by students enrolled in master’s programmes for preparing future accounting professionals in Romania. We collected rich information on twelve master’s programmes at the four biggest universities in Romania. We proposed two indicators for the comparative analysis: the integration index (INTINDEX) and convergence index (CONVINDEX). We expected very specialised programmes focused on several competences necessary for certain professional certifications to have a lower integration level than general programmes aimed at making students familiar with various professional services they may further provide for the labour market. A low level of convergence was expected for the disciplines providing vocational rather than technical competences. The qualitative analysis of the syllabi pertaining to the disciplines studied helped us establish the existence of provisions concerning vocational competences. Two surveys were conducted (among students and educators). We applied Howcroft’s model (2017) to identify the differences in the stakeholders’ perceptions. For a deeper understanding of different perceptions, we conducted interviews with students, educators and employers. Our results may have a series of positive implications for the academic environment, the business environment and professional bodies. This study brings forward evidence that may be used by students when making decisions such as pursuing a career in accounting, or may be used to improve the educational process to train the youth who meet employers’ needs and continue their professional training within professional bodies.

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The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries

Cited by 21 publications

References 28 publications

Quality of the accounting programmes of private universities in Ghana: alumni group perspectives

Quality of the accounting programmes of private universities in Ghana: alumni group perspectives

Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and Latvia

Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania

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