A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)
| dc.contributor.author | Preobragenskaya , Galina | |
| dc.contributor.author | Komarev, Iliya | |
| dc.date.accessioned | 2024-06-13T06:53:10Z | |
| dc.date.available | 2024-06-13T06:53:10Z | |
| dc.date.issued | 2022-04-08 | |
| dc.description | Accounting education needs changes, the changes that reflect the constantly evolving business environment. This idea has been discussed for decades. To answer the question of how accounting education should change, we need first to define the desired goals in terms of future skills and competencies to be developed. There are two dimensions of the educational process. The first one is what students should learn, which is usually referred to as curriculum design. The second is how educators should teach students (pedagogy). This paper attempts to define the desired future state of accounting education by addressing the educational process's first dimension – what accounting students should learn during their university studies. | |
| dc.description.abstract | Prior literature suggests that accounting education needs to adapt to constantly evolving market needs. This paper develops a comprehensive framework of competencies demanded by employers in the GCC region to be integrated into the local accounting curricula. The paper proposes a text-mining methodology for extracting data directly from job advertisements and generating lists of competencies. The methodology has multiple advantages: (i) it is based on readily available job market data, (ii) it produces sets of ranked knowledge and skills, supported by descriptions (learning outcomes), (iii) it allows examining a comprehensive range of competencies, (iv) it is easily adaptable to any segment of the job market. Moreover, the proposed framework highlights a different priority of competencies to be developed by undergraduate and graduate-level accounting programs. Keywords: Accounting, Skills, Content analysis, Job advertisements | en |
| dc.identifier.citation | Komarev, I., & Preobragenskaya, G. (2022). A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC). Journal of Accounting Education, 59, 100782. | |
| dc.identifier.doi | https://doi.org/10.1016/j.jaccedu.2022.100782 | |
| dc.identifier.uri | https://dspace.adu.ac.ae/handle/1/5791 | |
| dc.language.iso | en | |
| dc.publisher | Elsevier | |
| dc.title | A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC) | |
| dc.type | Article |
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