ABSTRACT

This research investigates the perceptions of academics and practitioners on the quality of accounting education and the extent of integration of International Education Standards (IES) in the accounting programmes delivered in higher education institutions (HEI) based in the Middle East and North Africa (MENA) region. A mixed methods approach involving a questionnaire and semi-structured interviews is used. Data comprises of 151 responses and 12 semi-structured interviews with academics and practitioners based in six MENA countries. The majority of the respondents believe that there is a gap between theory and practice and the IESs are not in use in the universities and have had no substantial effect on accounting education. Significant differences exist between the views of the two groups in terms of the factors that affect the quality of accounting education. On the other hand, both groups agree about how accounting education should be improved in the future.

摘要

本研究调查了学者和从业人员对会计教育质量的看法以及国际教育标准 (IES) 在中东和北非 (MENA) 高等教育机构 (HEI) 提供的会计课程中的整合程度地区。使用涉及问卷调查和半结构化访谈的混合方法。数据包括来自六个中东和北非国家的学者和从业人员的 151 份回复和 12 次半结构化访谈。大部分受访者认为，理论与实践之间存在差距，并且 IES 并未在大学中使用，对会计教育没有实质性影响。就影响会计教育质量的因素而言，两组的观点存在显着差异。另一方面，双方都同意未来应该如何改进会计教育。