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Reforming Accounting Education Content to Fulfill Business Environment Needs KCI 등재

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  • URLhttps://db.koreascholar.com/Article/Detail/291545
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산경연구논집 (JIDB) (산경연구논집)
한국유통과학회 (Korea Distribution Science Association)
초록

Purpose - Considering the importance of education as the base for countries’ development, the results of various studies show that accounting education is not reconciled to business environment changes with huge defects in methods of education and knowledge transition. Research design, data, and methodology – By reviewing current research and considering the effect of 12 factors, the study traces and detects why accounting education is far from the business environment from viewpoints of academic and practitioner bodies. After testing for validity and reliability, 225 questionnaires were administrated among representatives of three groups. Results - Respondents were not satisfied with lack of specification of various scientific areas of accounting, that less attention is paid to accounting software education, and about the rarity of workshops for performing accounting skills and discordance between accounting education and standard rules. Conclusion - These findings agreed with Albrecht and Sack (2001) who stated that the current style of accounting education is very cluttered and incomplete and needs major adjustments: subjects of accounting education must be based on the grounds of work needs not on willing academics.

저자
  • Mahdi Salehi(Accounting Department, Ferdowsi University of Mashhad) Corresponding Author
  • Farzaneh Nassir Zadeh(Accounting Department, Ferdowsi University of Mashhad)
  • Mohammad Javad Saei(Accounting Department, Ferdowsi University of Mashhad)
  • Vahab Rostami(Department of Economics and Social Science, Payame Noor University)