Document Type : Original Article
Authors
1
Ph.D. Student, Department of Accounting, Chalous Beranch, Islamic Azad University, Chalous, Iran
2
Associate Prof. ,Department of Accounting,Chalous Beranch,, Islamic Azad University, Chalus, Iran
3
Department of Accounting ,Chalous Beranch , Islamic Azad University, Chalous, Iran
10.22034/iaar.2020.107128
Abstract
For the past four decades we have witnessed accounting as the mastermind behindnearly all business decisions – national and international. In fact, accounting is a business where most of time is spent in face-to-face communications exploring business strategies. In recent years, accounting education has been under attack and pressure to change its current educational methods. The Accounting Education Change Commission (AECC) has been a leader in calling for a change. They, and others in the accounting profession, have issued statements addressing the structure and objectives of accounting principles courses. These statements have stressed the need for innovative educational approaches and the importance of incorporating active learning into accounting principles courses. In addition, AECC called to increase the acceptance of international accounting standards and use of computer in accounting education as well as shifting accounting education lecturers’ focus from what they teach to what the students learn. This may prepare students to become lifelong learners and keep them aware of the latest developments and enable them to adopt these developments. This paper aims to uncover suitable criteria for the design and improvement of accounting program and curriculum. More specifically, the goal is to investigate the perilous future of accounting education and discover issues that needed to be addressed to improve the learning style and accounting practice.
Here, in this article, the historical trend of transformation with accounting discipline is being explored. Also potential obstacle in between accounting researches and professional requirments in practice will be explained.
Keywords
)