EXAMINATION OF THE ACCOUNTING EDUCATION EXPECTATION GAP AS A RESULT OF THE CURRENT LEGAL REQUIREMENTS

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TAVASOLI FATEMEH; BAGHERPOUR VALASHANI MOHAMMAD ALI; SAEE MOHAMMAD JAVAD

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Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2017 | Volume:14 | Issue:54 Page(s): 89-112

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Information Journal Paper

Title

EXAMINATION OF THE ACCOUNTING EDUCATION EXPECTATION GAP AS A RESULT OF THE CURRENT LEGAL REQUIREMENTS

Author(s)

TAVASOLI FATEMEH | BAGHERPOUR VALASHANI MOHAMMAD ALI | SAEE MOHAMMAD JAVAD | Issue Writer Certificate

Keywords

ACCOUNTING TRAININGQ2

NEW LEGAL REQUIREMENTSQ1

EXPECTATION GAPQ1

PROFESSION’S REQUIRED SKILLSQ1

HIGHER EDUCATION INSTITUTESQ1

Abstract

The results of prior researches have shown that the performance of accounting education systems in universities does not meet the needs of the current complicated markets. The purpose of this study is to identify and document the needs and expectations of accounting and auditing profession (in regard to the NEW LEGAL REQUIREMENTS) in order to provide opportunity for related authorities for revising the approaches and methods of accounting education in 1395-94. In order to collect the required data, a questionnaire was designed regarding the research nature and subject. It has three parts including: internal control system, operational auditing, and operational budgeting in the form of 63 propositions. Respondents’ opinion on the level of significance, meeting the needs of the profession by the university, and education periods of the mentioned parts were investigated using this questionnaire. The statistical population of this research includes auditors (partner, manager, senior supervisor, supervisor, and senior auditor) of the audit firms, which are a member of Iranian Association of Certified Public Accountants. Data was collected through descriptive statistics (mean and standard deviation) and inferential statistics (test t- Student, single example of independent, t-test, ANOVA test for non-parametric equivalent) and was analyzed using the spss software. The research results show that the university has not performed well in meeting the needs of the profession in the three mentioned parts and there is an EXPECTATION GAP in this regard. In addition, these parts and related topics should be taught in the Master’s degree period.

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APA: Copy

TAVASOLI, FATEMEH, BAGHERPOUR VALASHANI, MOHAMMAD ALI, & SAEE, MOHAMMAD JAVAD. (2017). EXAMINATION OF THE ACCOUNTING EDUCATION EXPECTATION GAP AS A RESULT OF THE CURRENT LEGAL REQUIREMENTS. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 14(54 ), 89-112. SID. https://sid.ir/paper/242275/en

Vancouver: Copy

TAVASOLI FATEMEH, BAGHERPOUR VALASHANI MOHAMMAD ALI, SAEE MOHAMMAD JAVAD. EXAMINATION OF THE ACCOUNTING EDUCATION EXPECTATION GAP AS A RESULT OF THE CURRENT LEGAL REQUIREMENTS. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2017;14(54 ):89-112. Available from: https://sid.ir/paper/242275/en

IEEE: Copy

FATEMEH TAVASOLI, MOHAMMAD ALI BAGHERPOUR VALASHANI, and MOHAMMAD JAVAD SAEE, “EXAMINATION OF THE ACCOUNTING EDUCATION EXPECTATION GAP AS A RESULT OF THE CURRENT LEGAL REQUIREMENTS,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 14, no. 54 , pp. 89–112, 2017, [Online]. Available: https://sid.ir/paper/242275/en

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