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Knowledge and Skills Required in Accounting Education: A Comparative Study

In: Accounting and Finance Innovations

Author

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  • Rim Khemiri

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.

Suggested Citation

  • Rim Khemiri, 2021. "Knowledge and Skills Required in Accounting Education: A Comparative Study," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
    • Handle: RePEc:ito:pchaps:232896
    DOI: 10.5772/intechopen.97485
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    File URL: https://www.intechopen.com/chapters/77008
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    More about this item

    Keywords

    Perceptions; Accounting profession; Accounting education; Knowledge; Skills; Teaching methods;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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