Components of the Knowledge and Skills in Accounting Education in the New Business Environment with Structural Equation Modeling Approach

• Main Authors: Hasan Dehghan Dehnavi, Mahmood Moinoddin, Neda Saba
• Format: Article
• Language: fas
• Published: Alzahra University 2012-06-01
• Series: پژوهش‌های تجربی حسابداری
• Subjects: Accounting Education; Accounting Knowledge; Structural Equation Model
• Online Access: http://jera.alzahra.ac.ir/article_549_c9bd514a04aea328b59d3bb5adeba845.pdf

The emergence of global business and economic trends to e-commerce firm, along with technological advances, are factors that have led to the development of concepts and methods of accounting. These developments have changed the accounting environment. But the problem of access to trained accountants, because of the weakness of accounting is seen. The main aim of this study is to identify knowledge and skills required for the accounting profession needs to adapt to the changing business environment and university teaching. For the purpose of the study, 43 variables related to the knowledge and skills in accounting education have been identified and are divided into six components. Population of this study include practitioners in the profession, whose members are selected through simple random sampling. Exploratory and confirmatory factor analysis to test the components used. The results show significantly Due to the lack of coordination of the professional accounting community needs with what are taught in universities in accounting education curriculum is necessary.