The perceived impact of accreditation on the quality of academic accounting education: students` perspective

Abstract

The last few years have been a period of intensive accreditation processes concerning accounting majors in Polish universities by institutions which confirm accounting qualifications. Our paper aims to investi- gate the quality of academic education in the context of ACCA accreditation from the perspective of a critical stakeholder group – students. The identification of their views contributes to the ongoing discus- sion surrounding the quality of accounting education, and how it relates to practice. The study is based on an online survey questionnaire. There was a total of 384 responses used in the study, provided by students of three leading Polish universities. We took into consideration the characteristics of our respondents such as gender, age, type of studies, and work experience. The multiple regression analysis allows us to con- clude that accreditation is a factor that moderately influences the quality of accounting education. Stu- dents indicate the subject coverage and difficulties in preparing for accredited exams as highly important factors influencing the education quality. Accreditation and its impact on the quality of education are important and current issues; at the same time, these issues have not been addressed in academic research. The presented study is an attempt to fill the gap in the literature of this field, while also being relevant for practice. The results contribute to a better understanding of accreditation processes and students’ expecta- tions. They may also be useful to more successfully design and develop accounting curricula at higher education institutions which have already been accredited or are considering such a possibility.

The ACCA accreditation in Poland – accounting educators’ perspective

“…Therefore, faculty members who teach accredited courses often need to change the ways they have conducted classes before the accreditation, e.g., by including more developed case studies or covering new topics. The exam also requires that courses are adapted to ACCA standards (a large part of the exam should take the form of extensive case studies and the duration should be around three hours) [Zarzycka et. al.…”

“…Although the accounting certificates are not the necessary requirement for taking up employment as an accountant, they are an element of competitive advantage of potential candidates and evidence of high qualifications in the area of accounting and finance as well as good command of English [Zarzycka 2013;2015]. Owning to them, students' and graduates' chances to get a job abroad increase [Zarzycka et al 2018a]. However, despite obvious benefits for students, higher education institutions and professional certifications institutions, the accreditation process itself also poses some significant challenges for all of them [Zarzycka et al 2018a;2018b;Prewysz-Kwinto, Voss 2016;Bucior, Zackiewicz-Brunke 2015;Szadziewska 2016].…”

“…Owning to them, students' and graduates' chances to get a job abroad increase [Zarzycka et al 2018a]. However, despite obvious benefits for students, higher education institutions and professional certifications institutions, the accreditation process itself also poses some significant challenges for all of them [Zarzycka et al 2018a;2018b;Prewysz-Kwinto, Voss 2016;Bucior, Zackiewicz-Brunke 2015;Szadziewska 2016].…”