Quality of Accounting education in Lebanon Application of International Accounting education standards Salam Majzoub;Supervisor: Mehmet Ağa
Dil: İngilizce Yayın ayrıntıları:Nicosia Cyprus International University 2016Tanım: XVII, 393 p. tablo 30 cmİçerik türü:- text
- unmediated
- volume
![](/opac-tmpl/bootstrap/itemtypeimg/carredart/bd.png)
Materyal türü | Geçerli Kütüphane | Koleksiyon | Yer Numarası | Durum | Notlar | İade tarihi | Barkod | Materyal Ayırtmaları | |
---|---|---|---|---|---|---|---|---|---|
![]() |
CIU LIBRARY Tez Koleksiyonu | Tez Koleksiyonu | D 75 M25 2016 (Rafa gözat(Aşağıda açılır)) | Kullanılabilir | Business Administration Department | T812 |
CIU LIBRARY raflarına göz atılıyor, Raftaki konumu: Tez Koleksiyonu, Koleksiyon: Tez Koleksiyonu Raf tarayıcısını kapatın(Raf tarayıcısını kapatır)
Includes appendix(336-390 p.)
Includes references(317-335 p.)
'ABSTRACT Over the past few decades, a gap has widened between accounting education and accounting practice. In this article, we present a novel framework that aims to understand this gap by analyzing the accounting educational system and profession from the perspective of the International Accounting Education Standards (IAES). We consider Lebanon as a case study for thoroughly investigating the accounting educational system and characterizing this gap. This study is the first of its kind in analyzing the five main groups of stakeholders in this system (fresh graduates, employees, professors, department heads, and employers) and comparing their perspectives about the competencies of accounting graduates. As part of our framework, we introduce a model that captures the interactions between various stakeholders in the accounting educational and professional system. We then thoroughly and theoretically probe the various components of this model, as well as through qualitative and quantitative research. Our findings show that while, theoretically, the accounting curriculum incorporates the competencies stipulated by the IAES, in practice, there is a large gap in how the various stakeholders assess the proficiencies of fresh accounting graduates in these competencies. Alarmingly, employers believe accounting graduates lack required technical competencies for the job market while professors, department heads, and students believe fresh graduates have acquired required competencies. In this paper, we investigate the reasons for this gap, characterize it in detail, and propose recommendations for bridging it. Keywords:Accounting education, Accounting practice, IAES, Accounting gap, Lebanon'