Accounting and Auditing Research

Accounting and Auditing Research

Dissensions in the Desirable Undergraduate Accounting Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting

Document Type : Original Article

Authors
Iraj Noravesh
Alireza Mehrazeen
Mohammad Assarian
10.22034/iaar.2012.104666
Abstract
This study scrutiny the offered changes in accounting curriculum. Therefore, in order to better prepare students for professional positions in today's complex, global market-place, the review viewpoints of accounting educators and accounting practitioners.
Survey questionnaires were distributed among 414 persons of a) accounting educators, b) auditors, c)
Accountants and d) recent graduates of accounting and were utilizable 280 of total questionnaires for the statistical analysis (67.6% response rate). Finally through a survey utilizing the Likert-scale, obtain the preferred accounting undergraduate curriculum from viewpoint accounting educators, auditors, accountants and recent graduates of accounting.
 
The study found that accounting educators, auditors, accountants and recent graduates of accounting agreed on Application of Computers in Business course as most significant and both Psychology and Sociology as least significant of basic courses. Intermediate Accounting 1, 2 were selected as most significant courses and Principles of Government Budgeting and Control as least significant of accounting elementary courses required be selected. Accounting Practical Software's and Accounting Information Systems(AIS) were selected as most significant and Islamic Accounting and Banking as least significant of new offered courses.
Keywords
Accounting Education
Accounting Graduate Curriculum
Accounting Educators
Accounting Practitioners
Recent Graduates of Accounting
Accounting and Auditing Research
Volume 4, Issue 15
Autumn 2012
Pages 22-41