Knowledge and Skills Required in Accounting Education: A Comparative Study
Résumé
Accounting education should continually evolve in order to better prepare
future professionals for the ever-changing needs. This study aims to ascertain the
knowledge, skills and teaching methods considered to be the most important for the
successful practice of Certified Public Accountants (CPA). For this purpose, we
conducted a survey of 306 CPA and CPA trainees in Tunisia, focuses on four
dimensions: knowledge (19 items), professional skills (22 items), technological
skills (18 items), and teaching methods (12 items). Results indicated that there are
significant differences among the tow subgroups responses regarding the perceived
importance of such knowledge and skills. This research presents what the respondents
agreed upon as being the most important in terms of knowledge, skills, and
teaching methods for the accounting profession. The findings also revealed that
there are a similarities and differences between the perceptions of Tunisian professionals
and those of Americans and Chinese professionals.