Bridging the gap between governmental accounting education and practice

Abstract

Preparing well educated accounting students for future, involve teaching using high techniques, will benefit all public and private organizations. Accounting educators and practitioners are pressured by the industries, globalization and the professions to generate graduates with accountancy skills that meet the changing needs. In this survey, a questionnaire was conducted and distributed randomly to ascertain the views of accounting academics and practitioners on the contents of governmental accounting courses and the personal skills and competencies of recent graduates. The results show that practitioners placed an emphasis on traditional accounting techniques, while academics placed an emphasis on contemporary techniques. Both groups were in agreement on some skills and characteristics required of recent graduates. The main finding is the existence of a real gap between education and practice of governmental accounting. The implications of the results are that academics cannot ignore the teaching of traditional governmental accounting techniques and may need to increase the coverage of the issues involved in implementing contemporary governmental accounting techniques. .

The impact knowledge management processes on business performance via the role of accounting information quality as a mediating factor

“…The findings also indicate that all three explanatory independent factors (integration, utilization and acquisition) are included in the regression equation. This result was supported by similar results of previous studies, such as Kuntjoro (2013), Nurhayati (2014), Andekina and Medeni (2013) and Ahmed (2019). The third hypothesis was suggested o identify the impact of the quality of accounting information on BP.…”

Türki̇ye’de Devlet Muhasebesi̇ Alaninda 2000- 2022 Yillari Arasinda Yayinlanan Makaleleri̇n Bi̇bli̇yometri̇k Anali̇zi̇

“…Bu durum Türkiye'de devlet muhasebesi eğitiminin olmadığına ya da eksik olduğuna bir işaret olarak algılanabilir. Nitekim yabancı literatürde konu ile ilgili çalışmalar (Ahmed, 2019;Wilson, 2013;Miller, 2006) mevcuttur. Soz konusu eğitim sayesinde ayrıca muhasebe uygulamalarırın esas unsuru olan insanın (Altunay ve Kuyumcu, 2021) devlet muhasebesi açısından etik davranmasına olanak sağlanabilir.…”

The hunt for computerized accounting education in the GCC: a structured literature review

“…Weshah (2021) recommended that universities should employ faculty members who have practical experience to teach CA courses. Ahmed (2019) found that in the UAE, practitioners emphasized conventional accounting practices, while academics emphasized contemporary techniques. Spring (2015) recommended that more heterodox, innovative, critical and in-depth studies of the use of computerized technology in education are encouraged in the GCC region.…”