ABSTRACT

In this study, we explore actual and perceived effectiveness of accounting education (AE) pre/post the application of total quality management in Egypt, which constitutes an interesting educational context. In a mixed-methods approach, we examine the effect of applying quality measures on accounting-major senior students’ performance, measured by test scores. Then, we target various stakeholders to assess deficiencies and potential quality improvement. Using in-depth interviews and survey questionnaires, we identify eight performance-improvement dimensions for the application of quality measures in AE institutions using a sample of 513 respondents. Results show that the current practice of AE generally suffer from deficiencies that can be significantly improved by applying quality measures related to students, instructors, institution, program, facilities, training/internships, financing costs, and employer feedback. The findings are relevant to educators and policymakers seeking to sustain competitive advantage of graduates in a fiercely competitive market. We provide future avenues for research to accounting scholars.

摘要

在本研究中，我们探讨了在埃及全面质量管理应用前后会计教育 (AE) 的实际和感知效果，这构成了一个有趣的教育背景。在混合方法的方法中，我们检查了应用质量测量对会计专业高年级学生表现的影响，通过考试成绩来衡量。然后，我们针对不同的利益相关者来评估缺陷和潜在的质量改进。通过深入访谈和调查问卷，我们使用 513 名受访者的样本确定了 AE 机构质量测量应用的八个绩效改进维度。结果表明，当前的 AE 实践普遍存在缺陷，可以通过应用与学生、教师、机构、项目、设施、培训/实习、融资成本和雇主反馈。这些发现与寻求在激烈竞争的市场中保持毕业生竞争优势的教育工作者和政策制定者有关。我们为会计学者提供未来的研究途径。