The Alignment of Accounting Curriculum with Market Requirements: The Iraqi Case
Keywords:
Accounting Education, Accounting Courses, Curriculum Alignment, Market Requirements, Skills Gap, Iraq
Abstract
This research investigates at how Iraqi university accounting courses connect to industry demands in an effort to raise the standard and relevance of accounting education. The study used a survey with a questionnaire that was distributed to teachers, graduates, employers, and professionals in the accounting area in Iraq. The study looks at the most recent accounting curriculum, demographic data, relevance ratings for accounting courses, and assessments of essential work skills. The study showed a wide range of demographics, including notable responses from academics (58%), and employers (51%). Results show areas of convergence and divergence in the perceived importance of specific accounting courses, which may indicate gaps between theoretical ideas and practical implementations. Crucial skills and non-accounting courses share some shared aims and small differences as well. The report highlights how important it is to align Iraq's accounting curriculum with business needs. The proposals include systematic curriculum assessments, more industry-academia collaboration, continual professional development for educators, and an emphasis on a broader range of abilities. In response to shifting market needs, the paper makes evidence-based suggestions for enhancing accounting education in Iraq.
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References
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8. Anastasiu, L., Anastasiu, A., Dumitran, M., Crizbo, C., Holmaghi, A., & Roman, M. (2017). How to Align the University Curricula with the Market Demands by Developing Employability Skills in the Civil Engineering Sector. Education Sciences, 7(3), 74.
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11. Awayiga, J., Onumah, J., & Tsamenyi , M. (2010). Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana. Accounting Education , 19(1-2), 139-158.
12. Ballou, B., Heitger, D., & Stoel, D. (2018). Data-driven decision-making and its impact on accounting undergraduate curriculum. Journal of Accounting Education, 44, 14-24.
13. BARIŠIĆ, I., NOVAK, A., & SEVER MALIŠ, S. (2021). PROFESSIONAL ACCOUNTANTS SKILLS EXPECTED FROM ACCOUNTING EMPLOYERS – EVIDENCE FROM RECENT RESEARCH. Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business. 3, pp. 14-27. University of Zagreb, Faculty of Economics and Business.
14. Bedan, S. (2022). Higher Education in Iraq between the Past and the Present. Journal of Positive School Psychology, 6(4), 4718-4731.
15. Carr , S., Chua, F., & Perera, H. (2006). University Accounting Curricula: The Perceptions of an Alumni Group. Accounting Education , 15(4), 359-376.
16. Carvalho, C., & Almeida, A. (2022). The Adequacy of Accounting Education in the Development of Transversal Skills Needed to Meet Market Demands. Sustainability, 14(10), 5755.
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18. Douglas, S., & Gammie, E. (2019). An investigation into the development of non-technical skills by undergraduate accounting programmes. Accounting Education , 28(3), 304-332.
19. Dzuranin, A., Jones, J., & Olvera, R. (2018). Infusing data analytics into the accounting curriculum: A framework and insights from faculty. Journal of Accounting Education, 43, 24-39.
20. Gammie, B., Gammie, E., & Cargill, E. (2002). Personal skills development in the accounting curriculum. Accounting Education, 11(1), 63-78.
21. Ghani, M. A., & Suryani, A. W. (2020). Professional Skills Requirements for Accountants: Analysis of Accounting Job Advertisements. Jurnal ASET (Akuntansi Riset), 12(2), 212-226.
22. Gray, R., & Collison, D. (2002). Can’t see the wood for the trees, can’t see the trees for the numbers? Accounting education, sustainability and the Public Interest. Critical Perspectives on Accounting,, 13(5-6), 797-836.
23. Howcroft, D. (2017). Graduates’ vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap. Accounting Education, 26(5-6), 459-481.
24. Howieson, B. (2003). Accounting practice in the new millennium: is accounting education ready to meet the challenge? The British Accounting Review, 35(2), 69-103.
25. Hussein, A. (2017). Importance of Generic Skills in Accounting Education: Evidence from Egypt. International Journal of Accounting and Financial Reporting, 7(2), 16-35.
26. Hussin, S., Wan, N., Abdullah, A., Aziz, A., Razak, S., San, S., . . . Tumiran, S. (2023). Accounting Students' Knowledge and Skills: Expectations of Employers. INTERNATIONAL JOURNAL OF MODERN EDUCATION (IJMOE), 5(17), 210-219.
27. Jabbar, N. S., & Shnawa, N. S. (2021). The role of international accounting education standards in developing accounting education programs in Iraq (An analytical study). Al-Qadisiyah Journal for Administrative and Economic Sciences, 23(2), 93-105.
28. Jackling, B., & Lange , P. (2009). Do Accounting Graduates’ Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence. Accounting Education , 18(4-5), 369-385.
29. Kassim, C. K. (2014). Accounting Education Change: Improving the Quality of Accounting Graduates. Journal of Applied Environmental and Biological Sciences, 4(6S), 1-7.
30. Kavanagh, M., & Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting & Finance, 48(2).
31. Liang , Q., & Zhao, H. (2022). Research on Teaching Reform of Finance and Accounting Major in Applied University under the Background of New Business: Take LNSF College for Example. Curriculum and Teaching Methodology, 5(7), 57-64.
32. Lightweis, S. (2014). Bridging the Gap between Accounting Students and the Profession: A Case Study. Higher Education Studies, 4(5), 18-27.
33. Mohamed, E., & Lashine , S. (2003). Accounting knowledge and skills and the challenges of a global business environment. Managerial Finance, 29(7), 3-16.
34. Ozturk, I. (2001). The role of education in economic development: a theoretical perspective. Journal of Rural Development and Administration, XXXIII(1), 39-47.
35. Pan, P., & Perera, H. (2012). Market relevance of university accounting programs: Evidence from Australia. Accounting Forum, 36(2), 91-108.
36. Rajeevan, S. (2020). Accounting: the teaching, the practice and what is missing. Vilakshan-XIMB Journal of Management,, 17(1/2), 15-37.
37. Sahlberg, P. (2006). Education reform for raising economic competitiveness. Journal of Educational change, 7, 259-287.
38. Salih, A. I., & Ahmed, A. Y. (2018). The Role Of The Labor Market In Improving The Quality Of Accounting Education An Exploratory Research The Opinions Of A Sample Of Professionals And Academics In The Field Of Accounting In The Province Of Duhok. Academic Journal of Nawroz University , 7(2), 10-30.
39. Sin, S., Jones, A., & Wang , Z. (2015). Critical Thinking in Professional Accounting Practice: Conceptions of Employers and Practitioners. The Palgrave handbook of critical thinking in higher education, 431-456.
40. Stanciu, V., Pugna, I., & Gheorghe, M. (2020). New coordinates of accounting academic education. A Romanian insight . Accounting and Management Information Systems, 19(1), 158-178.
41. Tan, L., & Laswad, F. (2018). Professional skills required of accountants: what do job advertisements tell us? Accounting Education, 27(4), 403-432.
42. Towers-Clark, J. (2015). Undergraduate accounting students: prepared for the workplace? Journal of International Education in Business, 8(1), 37-48.
43. Venter, E. (2001). A constructivist approach to learning and teaching. South African Journal of Higher Education, 15(2), 86-92.
44. Villiers, R. d. (2010). The incorporation of soft skills into accounting curricula: preparing accounting graduates for their unpredictable futures. Meditari Accountancy Research, 18(2), 1-22.
45. Webb, J., & Chaffer, C. (2016). The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees. Accounting Education , 25(4), 349-367.
46. Zhang, Abigail, C., Dai, J., Vasarhelyi, & Miklos A. (2018). The Impact of DisruptiveTechnologies on Accounting and Auditing Education: How Should the Profession Adapt? The CPA Journal, 88(9), 20-26.
2. Cunha, T., Martins, H., Carvalho, A., & Carmo, C. (2022). Not Practicing What You Preach: How Is Accounting Higher Education Preparing the Future of Accounting. Education Sciences, 12(7), 432.
3. Dolce, V., Emanuel, F., Cisi, M., & Ghislieri, C. (2020). The soft skills of accounting graduates: perceptions versus expectations. Accounting Education , 29(1), 57-76.
4. Gray , F., & Murray, N. (2011). ‘A distinguishing factor’: Oral Communication Skills in New Accountancy Graduates. Accounting Education , 20(3), 275-294.
5. Mandilas, A., Kourtidis, D., & Petasakis , Y. (2014). Accounting curriculum and market needs. Education+ Training, 56(8-9), 776-794.
6. Al-anbagi1,, A. T., Al-azzawi, N. S., & Al-obaidi, H. H. (2018). Compliance with International Education Standards (IES 2) in Iraq towards the Adoption of International Accounting Standards. Opcion , 34(86), 2456-2469.
7. Alshbili , I., & Elamer, A. (2020). The vocational skills gap in accounting education curricula: empirical evidence from the UK. International Journal of Management in Education, 14(3), 271-292.
8. Anastasiu, L., Anastasiu, A., Dumitran, M., Crizbo, C., Holmaghi, A., & Roman, M. (2017). How to Align the University Curricula with the Market Demands by Developing Employability Skills in the Civil Engineering Sector. Education Sciences, 7(3), 74.
9. Andiola, L., Masters, E., & Norman, C. (2020). Integrating technology and data analytic skills into the accounting curriculum: Accounting department leaders’ experiences and insights. Journal of Accounting Education, 50(100655).
10. Asonito, S., & Hassall, T. (2019). Which skills and competences to develop in accountants in a country in crisis? The International Journal of Management Education, 17(3), 100308.
11. Awayiga, J., Onumah, J., & Tsamenyi , M. (2010). Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana. Accounting Education , 19(1-2), 139-158.
12. Ballou, B., Heitger, D., & Stoel, D. (2018). Data-driven decision-making and its impact on accounting undergraduate curriculum. Journal of Accounting Education, 44, 14-24.
13. BARIŠIĆ, I., NOVAK, A., & SEVER MALIŠ, S. (2021). PROFESSIONAL ACCOUNTANTS SKILLS EXPECTED FROM ACCOUNTING EMPLOYERS – EVIDENCE FROM RECENT RESEARCH. Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business. 3, pp. 14-27. University of Zagreb, Faculty of Economics and Business.
14. Bedan, S. (2022). Higher Education in Iraq between the Past and the Present. Journal of Positive School Psychology, 6(4), 4718-4731.
15. Carr , S., Chua, F., & Perera, H. (2006). University Accounting Curricula: The Perceptions of an Alumni Group. Accounting Education , 15(4), 359-376.
16. Carvalho, C., & Almeida, A. (2022). The Adequacy of Accounting Education in the Development of Transversal Skills Needed to Meet Market Demands. Sustainability, 14(10), 5755.
17. Cheng, Y. (2019). Research on the Reform of Accounting Course System Guided by Accounting Education Objectives. In 1st International Symposium on Education, Culture and Social Sciences (ECSS 2019), 468-472.
18. Douglas, S., & Gammie, E. (2019). An investigation into the development of non-technical skills by undergraduate accounting programmes. Accounting Education , 28(3), 304-332.
19. Dzuranin, A., Jones, J., & Olvera, R. (2018). Infusing data analytics into the accounting curriculum: A framework and insights from faculty. Journal of Accounting Education, 43, 24-39.
20. Gammie, B., Gammie, E., & Cargill, E. (2002). Personal skills development in the accounting curriculum. Accounting Education, 11(1), 63-78.
21. Ghani, M. A., & Suryani, A. W. (2020). Professional Skills Requirements for Accountants: Analysis of Accounting Job Advertisements. Jurnal ASET (Akuntansi Riset), 12(2), 212-226.
22. Gray, R., & Collison, D. (2002). Can’t see the wood for the trees, can’t see the trees for the numbers? Accounting education, sustainability and the Public Interest. Critical Perspectives on Accounting,, 13(5-6), 797-836.
23. Howcroft, D. (2017). Graduates’ vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap. Accounting Education, 26(5-6), 459-481.
24. Howieson, B. (2003). Accounting practice in the new millennium: is accounting education ready to meet the challenge? The British Accounting Review, 35(2), 69-103.
25. Hussein, A. (2017). Importance of Generic Skills in Accounting Education: Evidence from Egypt. International Journal of Accounting and Financial Reporting, 7(2), 16-35.
26. Hussin, S., Wan, N., Abdullah, A., Aziz, A., Razak, S., San, S., . . . Tumiran, S. (2023). Accounting Students' Knowledge and Skills: Expectations of Employers. INTERNATIONAL JOURNAL OF MODERN EDUCATION (IJMOE), 5(17), 210-219.
27. Jabbar, N. S., & Shnawa, N. S. (2021). The role of international accounting education standards in developing accounting education programs in Iraq (An analytical study). Al-Qadisiyah Journal for Administrative and Economic Sciences, 23(2), 93-105.
28. Jackling, B., & Lange , P. (2009). Do Accounting Graduates’ Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence. Accounting Education , 18(4-5), 369-385.
29. Kassim, C. K. (2014). Accounting Education Change: Improving the Quality of Accounting Graduates. Journal of Applied Environmental and Biological Sciences, 4(6S), 1-7.
30. Kavanagh, M., & Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting & Finance, 48(2).
31. Liang , Q., & Zhao, H. (2022). Research on Teaching Reform of Finance and Accounting Major in Applied University under the Background of New Business: Take LNSF College for Example. Curriculum and Teaching Methodology, 5(7), 57-64.
32. Lightweis, S. (2014). Bridging the Gap between Accounting Students and the Profession: A Case Study. Higher Education Studies, 4(5), 18-27.
33. Mohamed, E., & Lashine , S. (2003). Accounting knowledge and skills and the challenges of a global business environment. Managerial Finance, 29(7), 3-16.
34. Ozturk, I. (2001). The role of education in economic development: a theoretical perspective. Journal of Rural Development and Administration, XXXIII(1), 39-47.
35. Pan, P., & Perera, H. (2012). Market relevance of university accounting programs: Evidence from Australia. Accounting Forum, 36(2), 91-108.
36. Rajeevan, S. (2020). Accounting: the teaching, the practice and what is missing. Vilakshan-XIMB Journal of Management,, 17(1/2), 15-37.
37. Sahlberg, P. (2006). Education reform for raising economic competitiveness. Journal of Educational change, 7, 259-287.
38. Salih, A. I., & Ahmed, A. Y. (2018). The Role Of The Labor Market In Improving The Quality Of Accounting Education An Exploratory Research The Opinions Of A Sample Of Professionals And Academics In The Field Of Accounting In The Province Of Duhok. Academic Journal of Nawroz University , 7(2), 10-30.
39. Sin, S., Jones, A., & Wang , Z. (2015). Critical Thinking in Professional Accounting Practice: Conceptions of Employers and Practitioners. The Palgrave handbook of critical thinking in higher education, 431-456.
40. Stanciu, V., Pugna, I., & Gheorghe, M. (2020). New coordinates of accounting academic education. A Romanian insight . Accounting and Management Information Systems, 19(1), 158-178.
41. Tan, L., & Laswad, F. (2018). Professional skills required of accountants: what do job advertisements tell us? Accounting Education, 27(4), 403-432.
42. Towers-Clark, J. (2015). Undergraduate accounting students: prepared for the workplace? Journal of International Education in Business, 8(1), 37-48.
43. Venter, E. (2001). A constructivist approach to learning and teaching. South African Journal of Higher Education, 15(2), 86-92.
44. Villiers, R. d. (2010). The incorporation of soft skills into accounting curricula: preparing accounting graduates for their unpredictable futures. Meditari Accountancy Research, 18(2), 1-22.
45. Webb, J., & Chaffer, C. (2016). The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees. Accounting Education , 25(4), 349-367.
46. Zhang, Abigail, C., Dai, J., Vasarhelyi, & Miklos A. (2018). The Impact of DisruptiveTechnologies on Accounting and Auditing Education: How Should the Profession Adapt? The CPA Journal, 88(9), 20-26.
Published
2024-03-07
How to Cite
Ramadhan, S., Walid, A. M., Alkoutaini, H., Ahmed, F., Khorsheed, H., Obaied, S., & Amar, A. (2024). The Alignment of Accounting Curriculum with Market Requirements: The Iraqi Case. European Scientific Journal, ESJ, 27, 103. Retrieved from https://eujournal.org/index.php/esj/article/view/17893
Section
ESI Preprints
Copyright (c) 2024 Sherzad Ramadhan, Aridah Mamoun Walid, Hasan Alkoutaini, Fareeba Ahmed, Hariwan Khorsheed, Shmal Obaied, Aldulaimi Amar
This work is licensed under a Creative Commons Attribution 4.0 International License.
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