DOI: 10.5176/2251-1997_AF18.23
Authors: Hossein Fakhari, Yasser Rezaei Pitenoei
Abstract:
One of the challenges and problems which the professional training system of each society comes up against is the training of qualified accountants. This urges researchers to undertake a study on educational needs of accounting students and professors. Therefore, the main purpose of this study is to scrutinize the educational needs and priorities of accounting students in Iran. On these grounds, the skills and attribute which are prerequisite to students are divided into five major categories including personal, communicative, analytical, appreciative and routine accounting skills. Afterwards, they are surveyed among Iranian university faculties based on AHP. Following the ideas obtained from the sample faculties, the findings point up the routine accounting skills, followed by analytical, personal, appreciative and communicative skills. Undoubtedly, such skills are usually considered as prerequisite for accounting. The results of this study not only fill the gap between education and practice, but also help policymakers make better educational policies to train qualified students, prepare human resources and promote professional experience.
Keywords: Skills, formatting; Accounting Education, AHP, Training, Attribute.
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