University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen

Abstract

University education in different countries, including Yemen, has the burden of providing the proper supply that meets the job market demands, including information technology (IT). In the accounting education context, the qualification of students to the job market regarding IT is still one of the notable issues that seem to have been overlooked in many of the curricula of most universities. This study utilizes the Yemeni context to identify and evaluate the current status of accounting education at Yemeni universities. It mainly focuses on (a) whether the current accounting curriculum meets the job market demands regarding IT and (b) whether the inclusion of relevant IT in the accounting curriculum meets the job market demands. To achieve this, the current accounting curriculum of Yemeni universities was analyzed, and a questionnaire survey was administrated to a large sample of practitioners and newly graduated students. The study provides evidence that the current university accounting curriculum is not in line with market expectations regarding IT due to the full focus on theoretical aspects. The study further confirms that the inclusion of relevant IT in the accounting curriculum could meet the job market demands of IT. The questions related to relevant IT subjects desired in practitioners and newly graduated students showed that general computer skills (e.g., Windows, internet, spreadsheets) were the most desired followed by accounting software, Excel software applications in accounting, E-commerce, and communications software (e.g., Outlook), respectively. The study findings have implications for Yemeni professional accounting bodies, accounting instructors and students, and researchers.

Understanding perceptions of academics toward technology acceptance in accounting education

“…The study is quantitative research employing a closed questionnaire managed and distributed online. In Yemen, there are about ten public universities (Hodeidah, Sana'a, Albaydaa, Hajja, Emran, Hadramawt, Ibb, Dhamar, Aden, and Taiz), and some private universities and community colleges that are dispersed throughout the country [ 10 ]. However, the study targeted the accounting academics in eight Yemeni universities [two private (university of science and technology and Al-Razi university) and six public (Hodeidah, Sana'a, Albaydaa, Aden, Dhamar, and Taiz)], and some community colleges affiliated with public universities.…”

“… Social influence (adapted from Refs. [ 10 , 52 ]) SI1 My friends, students, and practitioners in the job market think that I should use technology (computer and software) in accounting education. SI2 Overall, my university should support adopting and integrating technology into accounting education.…”

“…IT in accounting has become a daily routine, as it is nearly impossible to execute accounting tasks without it [ [6] , [7] , [8] ]. The accountant's role expanded and became more complex with the advancement of IT, which has required the teachers' attention [ 9 , 10 ]. Literature generally suggests that IT is critical and should be included in the universities' accounting curriculum to reflect business environment changes and increase graduates' employability [ 10 – 12 ].…”

“…The accountant's role expanded and became more complex with the advancement of IT, which has required the teachers' attention [ 9 , 10 ]. Literature generally suggests that IT is critical and should be included in the universities' accounting curriculum to reflect business environment changes and increase graduates' employability [ 10 – 12 ]. This request aligns with International Accounting Accreditation Standard A7 [ 13 ], which directs accounting programs to build skills and knowledge in the IT integration area.…”

“…However, university accounting curricula in less developed countries (LDCs) such as Yemen still lag behind. For example, Al-Hattami [ 10 ] revealed that most Yemeni universities did not adopt or integrate any IT-related topics into their accounting curriculum.…”