Knowledge and Skills Required in Accounting Education: A Comparative Study

Rim Khemiri ()
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Rim Khemiri: IDP - Institut du Développement et de la Prospective - EA 1384 - UVHC - Université de Valenciennes et du Hainaut-Cambrésis - IAE - Institut d'Administration des Entreprises - UPHF - Université Polytechnique Hauts-de-France

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Abstract: Accounting education should continually evolve in order to better prepare future professionals for the ever-changing needs. This study aims to ascertain the knowledge, skills and teaching methods considered to be the most important for the successful practice of Certified Public Accountants (CPA). For this purpose, we conducted a survey of 306 CPA and CPA trainees in Tunisia, focuses on four dimensions: knowledge (19 items), professional skills (22 items), technological skills (18 items), and teaching methods (12 items). Results indicated that there are significant differences among the tow subgroups responses regarding the perceived importance of such knowledge and skills. This research presents what the respondents agreed upon as being the most important in terms of knowledge, skills, and teaching methods for the accounting profession. The findings also revealed that there are a similarities and differences between the perceptions of Tunisian professionals and those of Americans and Chinese professionals.

Keywords: Perceptions; Accounting profession; Accounting education; Knowledge; Skills; Teaching methods (search for similar items in EconPapers)
Date: 2021
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Published in N. M. Alsharari (ed.). Accounting and Finance Innovations, IntechOpen, Chapter 7, pp.117-140, 2021, Doi : 10.5772/intechopen.97485. ⟨10.5772/intechopen.97485⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02954952

DOI: 10.5772/intechopen.97485

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