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The Perceived Gap between Academics and Professionals about Accounting Education System in Iran

Received: 24 January 2014     Published: 10 March 2014
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Abstract

The spread and acceptance of globalization and the great improvements in the information technology has caused incredible changes in the state of business. These changes have brought about new challenges not only in accounting as a career but also in its education. Schools educating future accountants are responsible for causing the gaps between adoptive skills in the universities and the perceived skills in the profession and worldwide markets. This research tries to identify the challenges that accounting education brings in educating students in regard to possessing knowledge and skill at a competitive level in response to the market’s needs. These challenges justify why the competitive skills of the accountants must improve. Accounting education in its current situation and the skill level of the graduates of the field is not parallel to what is needed in the dynamic atmosphere of the world’s trade. That is why it is necessary to search for a plan in order to fill the gap between adoptive knowledge and skills and the expected knowledge and skills so that it prepares the students facing the challenges in the new state of the global business. In this paper, accounting education challenges are scientifically investigated and a strategic plan is proposed in order to overcome them. This issue is addressed first by considering the curriculum of prominent universities around the world and then by evaluating the current Iranian curriculum for the accounting major at the master level using questionnaires.

Published in Science Journal of Education (Volume 2, Issue 1)
DOI 10.11648/j.sjedu.20140201.13
Page(s) 12-21
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2014. Published by Science Publishing Group

Keywords

Accounting Education, Curriculum, Accounting Profession

References
[1] Albrecht,W.S. & J. Sack,R. (2000). Accounting Education: Charting the Course through a Perilous Future. Accounting Education Series, 16. Sarasota, FL: American Accounting Association.
[2] Altbach, P. G. (1991). Trends in Comparative Education. Comparative Education Review. 35 , 491-507.
[3] Benton, T. (1992). Adam Fergusons's critique of the 'enterprise culture'. In P. Morris and M. Heelas (Eds.), The Values of the Enterprise Culture: the moral limits of markets, . London: Routledge.
[4] Blanthorne, C., Kovar, S. and Fisher, D. (2007). Accounting Educators’ Opinions about Ethics in the Curriculum: An Extensive View. Issues in Accounting Education, 22 (3), 355-390.
[5] Bryant, S. M., and S. M. Albring. (2006). Effective team building: Guidance for accounting educators. Issues in Accounting Education (August), 241-265.
[6] Dewey, J. (1985a). Democracy and Education 1916 (The Middle Works 1899-1924), 9, Published by Southern Illinois University
[7] Feldman, D.C., Folks, W.R. Folks & W. H. Turnley. (1998). The Socialization of Expatriate Interns, Journal of Managerial Issues, 10(4), 403-418.
[8] Kenneth H. Brown & M. T. Heaney. (1997). A Note on Measuring the Economic Impact of Institutions of Higher Education. Research in Higher Education. 38 (2), 229-240.
[9] Langmead, J. M., Sedaghat, A. M., (2007). Integrating Professionalism in the Business School Curriculum: The Development of a Course Examining Implications of the Financial Reporting Crisis on the Professionalism and Ethical Framework of Corporate Controllership and Financial Officers, Advances in Accounting Education. 8,135-157.
[10] McCourt Larres, p. & Ballantine, J. (2007). Final Year Accounting Undergraduates' Attitudes to Group Assessment and the role of learning logs. Accounting Education. 16 (2), 1-21
[11] McGowan, S. & Lightbody, M. (2008). Another chance to practice: Repeating plagiarism education for EAL students within a discipline context, International Journal for Educational Integrity, 14 (1),16-30
[12] Neave, G. (1988). On the Cultivation of Quality, Efficiency and Enterprise: an overview of recent trends in higher education in Western Europe, 1986-1988. European Journal of Education. 23 (1/2), 7‐23.
[13] Nikolai,L. (2001). Evaluation of an approach used to develop, implement, and monitor a 5-year integrated accounting program. Journal of Accounting Education, 19, 87–102.
[14] Noravesh, I. & Mashayekhi, B. (2005). Management Accounting Education Needs and Priorities: Perception Gap between Academics and Practitioners. Iranian Accounting and Auditing Review, 12 (41),133-161.
[15] Noravesh, I. (1995). Designing a Bachelor Accounting Curriculum according to the profession’s Needs and Priorities, a PhD Dissertation, The University of Tehran.
[16] Ramamoorti, S. (2008). The Psychology and Sociology of Fraud: Integrating the Behavioral Sciences Component into Fraud and Forensic Accounting Curricula, Issues in Accounting Education, 23 (4), 521-533.
[17] Riordan, M.P., D.A. Riordan and E. Kent St. Pierre. (2008). Groupthink in accounting education. Advances in Accounting Education. 9, 189-204.
[18] Schmidt, D. A., Baran, E., Thompson, A. D., Mishra, P., Koehler, M. J., & Shin, T. S. (2009). Technological Pedagogical Content Knowledge (TPCK): The development and validation of an assessment instrument for preservice teachers. Journal of Research on Technology in Education. 42(2), 27.
[19] Sikka, P., Haslam, C., Kyriacou, D. and Agrizzi, D. (2007), Professionalising claims and the state of UK professional accountancy education: Some evidence. Accounting Education: An International Journal. 16 (1), 3-21.
[20] Smith, G. and Crumbley, D. (2009). How Divergent Are Pedagogical Views Toward the Fraud/Forensic Accounting Curriculum? Global Perspectives on Accounting Education. 6, 1 - 24.
Cite This Article
  • APA Style

    Bita Mashayekhi, Roya Mohammadi. (2014). The Perceived Gap between Academics and Professionals about Accounting Education System in Iran. Science Journal of Education, 2(1), 12-21. https://doi.org/10.11648/j.sjedu.20140201.13

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    ACS Style

    Bita Mashayekhi; Roya Mohammadi. The Perceived Gap between Academics and Professionals about Accounting Education System in Iran. Sci. J. Educ. 2014, 2(1), 12-21. doi: 10.11648/j.sjedu.20140201.13

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    AMA Style

    Bita Mashayekhi, Roya Mohammadi. The Perceived Gap between Academics and Professionals about Accounting Education System in Iran. Sci J Educ. 2014;2(1):12-21. doi: 10.11648/j.sjedu.20140201.13

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  • @article{10.11648/j.sjedu.20140201.13,
      author = {Bita Mashayekhi and Roya Mohammadi},
      title = {The Perceived Gap between Academics and Professionals about Accounting Education System in Iran},
      journal = {Science Journal of Education},
      volume = {2},
      number = {1},
      pages = {12-21},
      doi = {10.11648/j.sjedu.20140201.13},
      url = {https://doi.org/10.11648/j.sjedu.20140201.13},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.sjedu.20140201.13},
      abstract = {The spread and acceptance of globalization and the great improvements in the information technology has caused incredible changes in the state of business. These changes have brought about new challenges not only in accounting as a career but also in its education. Schools educating future accountants are responsible for causing the gaps between adoptive skills in the universities and the perceived skills in the profession and worldwide markets. This research tries to identify the challenges that accounting education brings in educating students in regard to possessing knowledge and skill at a competitive level in response to the market’s needs. These challenges justify why the competitive skills of the accountants must improve. Accounting education in its current situation and the skill level of the graduates of the field is not parallel to what is needed in the dynamic atmosphere of the world’s trade. That is why it is necessary to search for a plan in order to fill the gap between adoptive knowledge and skills and the expected knowledge and skills so that it prepares the students facing the challenges in the new state of the global business. In this paper, accounting education challenges are scientifically investigated and a strategic plan is proposed in order to overcome them. This issue is addressed first by considering the curriculum of prominent universities around the world and then by evaluating the current Iranian curriculum for the accounting major at the master level using questionnaires.},
     year = {2014}
    }
    

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    AB  - The spread and acceptance of globalization and the great improvements in the information technology has caused incredible changes in the state of business. These changes have brought about new challenges not only in accounting as a career but also in its education. Schools educating future accountants are responsible for causing the gaps between adoptive skills in the universities and the perceived skills in the profession and worldwide markets. This research tries to identify the challenges that accounting education brings in educating students in regard to possessing knowledge and skill at a competitive level in response to the market’s needs. These challenges justify why the competitive skills of the accountants must improve. Accounting education in its current situation and the skill level of the graduates of the field is not parallel to what is needed in the dynamic atmosphere of the world’s trade. That is why it is necessary to search for a plan in order to fill the gap between adoptive knowledge and skills and the expected knowledge and skills so that it prepares the students facing the challenges in the new state of the global business. In this paper, accounting education challenges are scientifically investigated and a strategic plan is proposed in order to overcome them. This issue is addressed first by considering the curriculum of prominent universities around the world and then by evaluating the current Iranian curriculum for the accounting major at the master level using questionnaires.
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Author Information
  • Faculty of Management, University of Tehran, Tehran, Iran

  • Faculty of Management, University of Tehran, Tehran, Iran

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