The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries

ABSTRACT

This research investigates the perceptions of academics and practitioners on the quality of accounting education and the extent of integration of International Education Standards (IES) in the accounting programmes delivered in higher education institutions (HEI) based in the Middle East and North Africa (MENA) region. A mixed methods approach involving a questionnaire and semi-structured interviews is used. Data comprises of 151 responses and 12 semi-structured interviews with academics and practitioners based in six MENA countries. The majority of the respondents believe that there is a gap between theory and practice and the IESs are not in use in the universities and have had no substantial effect on accounting education. Significant differences exist between the views of the two groups in terms of the factors that affect the quality of accounting education. On the other hand, both groups agree about how accounting education should be improved in the future.

KEYWORDS:

• International accounting education standards
• accounting education
• MENA
• the quality of accounting education

Disclosure statement

No potential conflict of interest was reported by the author(s).