مجله دانش حسابداری (Jun 2012)
Required Knowledge and Skills for Accounting Graduates (Case Study: West Azerbaijan)
Abstract
The main objective of this research is identifying the importance and sufficiency of the necessary knowledge and skills for accounting graduates and their importance as perceived by accounting professors, practitioners, and students in Iran. Identifying the necessary knowledge and skills and their adequacy in the current curriculum is essential for successfully reforming accounting education. The information for testing the hypotheses was collected by questionnaire. The population of this research was constituted by accounting professors, practitioners, and students. Three hypotheses were designed for the research .The first and second hypotheses were tested by one-way ANOVA with 95% confidence. The results show a significant difference between the perceptions of Professors, practitioners, and students about the importance of some necessary knowledge and skills and their adequacy in the current curriculum. The last hypothesis was tested by factor analysis. The results show that accounting professors, practitioners, and students' high priority on accounting education under current business environment is, to emphasize the training of business/management skills for accounting students.
Keywords