“…The accounting profession and accounting academics have debated the relevancy and substance of the curriculum, reviewing the roles educators and the profession have in the education process (AAA, 1986;AECC, 1990;Berry, 1993;Gray et al, 1994;Albrecht and Sack, 2001;Carr and Mathews, 2004;Carr et al, 2006;Reckers, 2006). The role skills play in accounting education and the placing of skills, i.e.…”